SHREE LILIYA LATHI TALUKA SAHAKARI KHARID VECHAN SANGH LTD.,AT. LILIYA MOTA, TALUKA LATHI, DIST. AMRELI vs. THE INCOME TAX OFFICER, WARD-3 (1) (4), AMRELI

PDF · subscribers
ITA 831/RJT/2024Status: DisposedITAT Rajkot20 January 2025AY 2019-20Bench: DR. ARJUN LAL SAINI (Accountant Member), SHRI DINESH MOHAN SINHA (Judicial Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal accepted the assessee's prayer to withdraw the appeal as it had become infructuous. The delay in filing the return of income was condoned, which was the sole ground for the rejection of the assessee's claim under section 80P of the Act.

What were the facts?

The assessee filed an appeal against an order arising from aCPC-AO assessment. The assessee had filed a petition for condonation of delay under section 119(2)(b) of the Act, which was allowed.

What were the issues?

Whether the appeal can be allowed to be withdrawn as infructuous due to condonation of delay in filing the return of income.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 119(2)(b),Section 80P

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT

Before: DR. ARJUN LAL SAINI & SHRI DINESH MOHAN SINHA

For Respondent: Shri Abhimanyu Singh Yadav, Sr. DR
Hearing: 13/01/2025Pronounced: 20/01/2025

सुनवाई क� तार�ख /Date of Hearing : 13/01/2025 घोषणा क� तार�ख /Date of Pronouncement : 20/01/2025 आदेश/Order Per Dr. Arjun Lal Saini, A.M Captioned appeal filed by the assessee, pertaining to assessment year 2019-20, is directed against the order passed by the Learned Commissioner of Income Tax (Appeal) [in short ‘Ld. CIT(A)’], dated 28/08/2024, which in turn arises out of an assessment order passed by the assessing officer ( CPC-AO) under section 143(1) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), vide order dated 11.01.2021.

2.

At the outset, Learned Counsel for the assessee, begins by pointing out that assessee filed a petition for condonation of delay under section 119(2)(b) of the Act, which has been allowed by the ld. CCIT -Rajkot, vide his order dated 14.11.2024. Since the delay in filing the return of income filed by the assessee has been condoned by the ld. CCIT, which was the sole ground of CPC – AO for rejection of assessee`s claim under section 80P of the Act, therefore, now this appeal becomes infructuous, hence the same may be allowed to be withdrawn.

3.

On the other hand, Learned DR for the Revenue did not have any objection if the appeal of the assessee is dismissed as withdrawn.

4.

We have heard both the parties. We accept the prayer of the assessee, to the effect that since the delay in filing the return of income, filed by the assessee, has been condoned by the ld. CCIT, which was the sole ground of CPC–AO for rejection of assessee`s claim under section 80P of the Act, therefore, now this appeal becomes infructuous. Therefore, we direct the assessing officer to pass the consequential order, as early as possible, in accordance with law.

5.

Based on these facts and circumstances, we permit the assessee to withdraw this appeal.

6.

In the result, the appeal of the assessee, is dismissed, as withdrawn.

Order is pronounced in the open court on 20/01/2025

More judgments on Section 119(2)(b)

All 980 judgments and leading authorities on Section 119(2)(b) →

Recent GST High Court judgments

Search GST case law →