M/S ANJANIPUTRA NIRMAN PVT LTD,KOLKATA vs. ITO, 12(2), KOLKATA

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ITA 70/KOL/2021Status: DisposedITAT Kolkata01 September 2021AY 2012-132 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal with the liberty to file a fresh appeal against the Principal CIT's order. The time spent on the withdrawn appeal was to be excluded for limitation purposes.

What were the facts?

The assessee initially filed an appeal against an assessment order, but later realized it should have been against an order passed under section 263 of the Income Tax Act. A revised appeal form was filed, but the assessee sought to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw an appeal due to a procedural error in filing, and to be allowed to refile with condonation of delay.

Which sections of the Income-tax Act were involved?

Section 263,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘C’ BENCH, KOLKATA

Before: Shri P.M. Jagtap, Vice-(KZ) & Shri A.T. Varkey

Per Shri P.M. Jagtap, Vice-President:- This appeal filed by the assessee is directed against the order of ld. Principal Commissioner of Income Tax, Kolkata-4, Kolkata dated 12.03.2019 (as per the revised Form No.36) passed under section 263 of the Income Tax Act, 1961.

2.

At the time of hearing before the Tribunal, the ld. Counsel for the assessee has submitted that the assessee in this appeal originally had inadvertently assailed the assessment order dated 30.12.2019 passed by the Assessing Officer under section 144 of the Act read with section 263 and after noticing the said mistake, a Revised Form No. 36 has been filed by the assessee assailing the order of the ld. Principal CIT dated 12.03.2019 passed under section 263. He has submitted that the assessee,

1.

M/s. Anjaniputra Nirman Pvt. Ltd. however, cannot change the nature of the appeal in toto by way of the revised appeal form as held by this Tribunal in the case of M/s. Goodpoint Stockist Pvt. Ltd. –vs.- PCIT-4, Kolkata vide order dated August 12, 2021 passed in ITA No. 82/KOL/2021. He has urged that the assessee may therefore be allowed to withdraw this appeal with the liberty to file a fresh appeal seeking that the time consumed in prosecuting the present appeal may not be taken into consideration for limitation purpose. Since the ld. D.R. has not raised any objection in this regard, we dismiss the appeal of the assessee as withdrawn with a liberty to the assessee to file the appeal afresh against the order of the ld. Principal CIT-4, Kolkata dated 12.03.2019 passed under section 263 seeking that the time consumed in prosecuting the present appeal may not be taken into consideration for limitation purpose.

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