MR RAJESH KUMAR SONTHALIA,KOLKATA vs. C.I.T CENTRAL - I,KOLKATA, KOLKATA

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ITA 1231/KOL/2013Status: DisposedITAT Kolkata02 May 2016AY 2008-092 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 assessee sought to withdraw the appeal as it had become infructuous due to the subsequent order. The Tribunal permitted the withdrawal of the appeal.

What were the facts?

The assessee filed an appeal against an order passed under Section 263 of the Income Tax Act. Subsequently, the Assessing Officer passed an order under Section 153A/143(3) without making any additions, repeating the original assessment.

What were the issues?

Whether an appeal filed against a Section 263 order becomes infructuous when a subsequent assessment order under Section 153A/143(3) makes no additions. Whether the assessee can withdraw such an appeal.

Which sections of the Income-tax Act were involved?

Section 263,Section 153A,Section 143(3)

AI-generated summary — verify with the full judgment below

Before: Shri S.S Viswanethra Ravi,

Date of Pronouncement: 02-05-2016 ORDER SHRI S.S VISWANETHRA RAVI, JM

The appeal of the assessee is arising out of the order of the Learned CIT- Central-I, Kolkata in M.No. CIT(C-I)/263 Rajesh Kr. Sonthalia/Tech/12-13/Kol/9668- 70 Dated 30-03-2013 for the assessment years 2008-09 against the order of assessment framed by the ld.AO u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’).

2.

At the time of hearing before us the ld.AR for the assessee by way of his submission vide dated 30th April, 2016 seeks to withdraw the impugned appeal filed by the assessee. Relevant portion of his submission dated 30th April 2016 reads as under:- “In this case, order under section 263 of the I.T Act 1961 was passed by the Commissioner of Income Tax on 30-03-2013. Subsequent to the passing of the said order, the Assessing Officer has passed an order under section 153A/143(3) of the income tax Act, 1961, which is enclosed herewith and no addition has been resorted to in the said order and the income in the original assessment has only been repeated. Apart from that 1 Mr. Rajesh Kumar Sonthalia

no other order has been passed in this case and set aside proceeding is time barred. Under the circumstances, the impugned appeal filed by the appellant has become infructuous and the appellant seeks to withdraw the impugned appeal, which may kindly be permitted.”

3.

However, the ld.Sr.DR appearing on behalf of the revenue has not objected to the above submissions of the ld.AR in withdrawing the impugned appeal filed by the assessee.

4.

In view of the above, we permit to withdraw the impugned appeal of the assessee.

5.

In the result, the appeal of the assessee is dismissed being withdrawn. THIS ORDER IS PRONOUNCED IN OPEN COURT ON 02/05/2016

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