SEEMANTA CHETANA MANCHA PURVOTTAR,GUWAHATI vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), KOLKATA, KOLKATA

ITA 1477/KOL/2023Status: HeardITAT Kolkata11 January 2024Bench: Shri Rajpal Yadav, Vice-President (KZ), Shri Girish Agrawal (Accountant Member)2 pages

AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted that the assessee had filed the appeal with the incorrect tribunal and had already filed an appeal with the correct tribunal. Therefore, the assessee prayed for the current appeal to be dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the rejection of its application for registration. However, it was later discovered that the appeal was filed with the wrong tribunal. The assessee had already filed an appeal with the correct tribunal in Guwahati.

What were the issues?

Whether the appeal filed with the incorrect tribunal should be dismissed as withdrawn when a correct appeal has already been filed with the appropriate authority.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH, KOLKATA

Per Rajpal Yadav, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Exemptions), Kolkata dated 31.10.2023, vide which its application for grant of registration has been rejected.

Seemanta Chetana Manch Purvottar 2. The assessee has filed an application pleading therein that jurisdiction over the ld. Assessing Officer (West) with ITO, Ward- 1(2), Guwahati and under some wrong impression, it has filed the appeal at ITAT, Kolkata instead of filing it at Guwahati. It was further pointed out that the appeal at Guwahati has already been filed by the assessee on 29.12.2023. The assessee prayed that this appeal be dismissed as withdrawn. Accordingly, we dismiss this appeal as withdrawn.

In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on 11/01/2024.

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