POONAM RAJKUMAR DIWANKA,NAGPUR vs. PCIT (CENTRAL), NAGPUR
Facts
The assessee filed an appeal against the order dated 29/02/2024, passed by the learned CIT(A) for the assessment year 2018-19. The original assessment order was passed under section 143(3) r/w section 153C. A subsequent order under section 263 of the Act directed a fresh assessment. The CIT(A), in appeal against the consequential order, deleted an addition of ₹ 64,42,400.
Held
The assessee, finding that the addition made by the Assessing Officer was deleted by the CIT(A) in a prior appeal, requested to withdraw the current appeal as it had become infructuous. There was a significant delay of 340 days in filing this appeal.
Key Issues
Whether the appeal is infructuous and can be dismissed as withdrawn due to a prior favorable order and delay.
Sections Cited
143(3), 153C, 263
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR
Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI K.M. ROY, ACCOUNTANT, MEMBER
IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR
BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER
ITA no.228/Nag./2025 (Assessment Year : 2018–19) Poonam Rajkumar Diwanka 6, Jai Jalaram Society ……………. Appellant Opp. Fire Brigade, Lakadgunj Nagpur 440 008 PAN – AAKPD2313D v/s Principal Commissioner of ……………. Respondent Income Tax (Central), Nagpur Assessee by : Shri Mukesh Agrawal Revenue by : Shri Pankaj Kumar
Date of Hearing – 23/06/2025 Date of Order – 23/06/2025
O R D E R PER K.M. ROY, A.M.
By this appeal, the assessee has challenged the impugned order dated 29/02/2024, passed by the learned Commissioner of Income Tax, (Appeals)–3, Nagpur, [“learned CIT(A)”] for the assessment year 2018–19.
During the course of hearing, the learned Authorised Representative (for short "the A.R.") has submitted that initially the order under section 143(3) r/w section 153C of the Income Tax Act,
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1961 (for short "the Act") was passed by the Assessing Officer on 24/09/2021, which was subject matter in the proceedings under section 263 of the Act which culminated into passing the order dated 29/02/2024, under section 263 of the Act, whereby the aforesaid assessment order was set aside for framing fresh assessment. In consequence to the aforesaid order passed under section 263 of the Act, the Assessing Officer, passed order on 24/02/2025, against which the assessee preferred appeal before the learned CIT(A), who, vide order dated 30/05/2025, deleted the addition of ` 64,42,400, on account of long term capital gain, as made by the Assessing Officer vide consequential order in conformity with the order passed under section 263 of the Act as the assessee can no longer be said to be aggrieved. Thus, the instant appeal challenging the order under section 263 of the Act has become infructuous. There is a delay of 340 days in filing the instant appeal. The assessee, in the aforesaid peculiar facts and circumstances has requested for withdrawal of this appeal and did not press for adjournment. The learned Departmental Representative did not refute the factual aspect of the case. Considering the peculiar facts and circumstances of the case in totality, as requested, the instant appeal by the assessee is liable to be dismissed as withdrawn.
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In the result, appeal filed by the assessee is dismissed. Order pronounced in the open Court on
Sd/- Sd/- N.K. CHOUDHRY K.M. ROY JUDICIAL MEMBER ACCOUNTANT MEMBER NAGPUR, DATED: Copy of the order forwarded to: (1) The Assessee; (2) The Revenue; (3) The PCIT / CIT (Judicial); (4) The DR, ITAT, Nagpur; and (5) Guard file. True Copy By Order Pradeep J. Chowdhury Sr. Private Secretary Sr. Private Secretary ITAT, Nagpur
