DCIT, CIRCLE-1, BURDWAN vs. KULUT SAMABAY KRISHI UNNAYAN SAMITY LIMITED, BURDWAN

The captioned appeal has been preferred by the revenue against the order dated 05.09.2023 of the Ld. Commissioner of Income Tax, (Appeal), National Faceless Appeal centre (NFAC), Delhi [hereinafter referred to as the “Ld. CIT(A)”] passed u/s. 250 of the Income-tax Act, 1961 (hereinafter referred to as the “Act”) for AY 2017-18.

The revenue in this appeal is aggrieved by the action of the Ld. CIT(A) in deleting the addition made by the Assessing Officer (AO) of Rs.19,19,016/- disallowing the deduction u/s. 80P of the Act.

At the outset, the Ld. Counsel for the assessee has invited our attention to the order passed in the appeal of the assessee vide for AY 2017-18 dated 26.06.2024 vide which the appeal of the assessee against the impugned order of the Ld. CIT(A) has been allowed and matter has been restored to the file of the Ld. CIT(A) for decision afresh. The Ld. Counsel, therefore, prayed that the present appeal of the revenue, in such circumstances is also required to be restored to the file of the Ld. CIT(A). The Ld. DR has not objected to the same.

In view of this, the present appeal of the revenue is also restored to the file of the Ld. CIT(A) to be decided along with the assessee’s appeal as per the directions in the assessee’s appeal given by the Tribunal vide order dated 26.06.2024 passed in ITA No. 1049/Kol/2023. The appeal of the revenue is treated as allowed for statistical purposes.