M/S. S.R. BENEFICIARY TRUST,KOLKATA vs. ITO, WARD-43(3), KOLKATA, KOLKATA

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ITA 1920/KOL/2014Status: DisposedITAT Kolkata10 March 2017AY 2011-20121 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 noted that the issue under appeal had been resolved by the AO's rectification. Consequently, the assessee's request to withdraw the appeal was accepted.

What were the facts?

The assessee filed an appeal against an intimation passed under Section 143(1). The Assessing Officer (AO) subsequently rectified the intimation, rendering the appeal moot. The assessee expressed no interest in pursuing the appeal.

What were the issues?

Whether an appeal is maintainable when the subject matter has been rectified by the Assessing Officer, rendering the appeal infructuous.

Which sections of the Income-tax Act were involved?

Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH: KOLKATA

Before: Shri J. Sudhakar Reddy, AM]

Hearing: 10.03.2017Pronounced: 10.03.2017

Date of hearing: 10.03.2017 Date of pronouncement: 10.03.2017 For the Appellant: Shri S. M. Surana, Advocate For the Respondent: Md. Ghayas Uddin, JCIT ORDER This appeal by assessee is arising out of order of CIT(A)-XXX, Kolkata, vide appeal No. 81/CIT(A)-XXXl/Wd.43(3)/2012-13 dated 22.07.2014 for AY 2011-12.

2.

At the outset, Ld. Counsel for the assessee fairly stated that the assessee is not interested in prosecuting this appeal and hence, he wants to withdraw the appeal since the intimation passed u/s. 143(1) which is the subject matter of appeal has since been rectified by the AO, CPC Bangalore. Ld. DR has not objected to the same. Accordingly, the appeal of assessee is dismissed as withdrawn.

3.

In the result, appeal of assessee is dismissed as withdrawn.

4. Order is pronounced in the open court. Sd/- (J. Sudhakar Reddy) Accountant Member Dated : 10th March, 2017 Jd.(Sr.P.S.) Copy of the order forwarded to: APPELLANT – M/s. S. R. Beneficiary Trust, 15, Noormal Lohia Lane, 1. Kolkata-700 007 Respondent –ITO, Ward-43(3), Kolkata. 2 The CIT(A), XXX,Kolkata 3.

4.

CIT -XV, Kolkata.

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