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Income Tax Appellate Tribunal, KOLKATA BENCH “A”, KOLKATA
IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A”, KOLKATA BEFORE SH. J.SUDHAKAR REDDY, ACCOUNTANT MEMBER & SH.S.S.VISWANETHRA RAVI, JUDICIAL MEMBER (ASSESSMENT YEAR-2012-13) vs Aakriti Overseas Pvt.Ltd., ITO, 23, Pollock Street, 1st Floor, Ward-12(2), P-7, Kolkata-700001. Chowringhee Square, PAN-AAHCA9111A Kolkata-7009069. (Appellant) (Respondent) Appellant by Sh. Amit Agarwal, Adv. Respondent by Sh. C.J.Singh, JCIT, Sr.DR Date of Hearing 22.04.2019 Date of Pronouncement 30.04.2019 ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER
This appeal by the assessee against the order dated 29.08.2017 passed by CIT(A)-16, Kolkata for AY 2012-13.
Heard both parties and perused the material available on record. The contention of the Ld.AR is that original order passed u/s 143(3) of the of the Income Tax Act, 1961 (in short “Act”), has been revised by the CIT exercising jurisdiction u/s 263 of the Act. In the giving effect proceedings, the AO considering the directions of the CIT(A) u/s 263 of the Act accepted the return of income as filed originally by the assessee. Further, he submits that the present appeal as it was filed against the original order passed u/s 143(3) of the Act and no orders required in the present appeal since it has been revised u/s 263 of the Act and prayed to dismiss the appeal as not pressed. In pursuance of the said submissions, Ld.AR endorsed the same as not pressed in the docket sheet. Therefore, taking into consideration the submissions of Ld.AR & DR and facts and circumstances of the case, we dismiss the appeal in as not pressed.
In the result, the appeal filed by the assessee is dismissed.
Order pronounced in the open court on 30.04.2019.