QUALITY TEA PLANTATIONS PVT. LTD.,KOLKATA vs. I.T.O.,WARD-4(4), KOLKATA

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ITA 379/KOL/2020Status: DisposedITAT Kolkata27 April 2022AY 2015-162 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal noted that the assessee's grievances had been resolved by a subsequent assessment order. Since the respondent had no objection, the tribunal dismissed the appeal as withdrawn.

What were the facts?

The assessee filed an appeal against an assessment order for AY 2015-16. During the hearing, the assessee's representative did not appear. The assessee had filed an application to withdraw the appeal.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn, given that the assessee's grievances were resolved by a subsequent order.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 263,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, KOLKATA

Before: Shri Sanjay Garg & Shri Girish Agrawal]

Hearing: 27.04.2022Pronounced: 27.04.2022

ORDER

Per Girish Agrawal, Accountant Member :

1.

This is an appeal preferred by the assessee against the order of Ld. Pr.CIT-2, Kolkata dated 11.05.2020 for AY 2015-16 vide order No. ITBA/COM/F/17/2020- 21/1027073050(1) against the assessment order passed by ITO, Ward-4(4), Kolkata u/s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as the “Act”) dated 07.07.2017.

2.

None appeared on behalf of the assessee at the time of hearing though an application for withdrawal of the appeal is placed in file. In the said application the assessee has prayed before the bench to withdraw the above appeal as its grievances have been resolved by the assessment order dated 22.03.2022 passed by the AO u/s. 143(3) read with section 263 read with section 144B of the Act. The Ld. DR has got no objection in respect of the above prayer of the assessee. Since the grievance of the assessee has been resolved by the assessment order dated 22.03.2022 passed by the AO u/s. 143(3) read with section 263 read with section 144B of the Act, we dismiss the appeal of the assessee being withdrawn. 8. In the result, the appeal of assessee is dismissed as withdrawn. Order is pronounced in the open court. Sd/- Sd.- (Sanjay Garg) (Girish Agrawal) Judicial Member Accountant Member Dated: 27.04.2022

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