NIPHA EXPORTS PRIVATE LIMITED,KOLKATA vs. CIT-1, KOLKATA, KOLKATA

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ITA 1115/KOL/2014Status: DisposedITAT Kolkata23 February 2016AY 2009-20102 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal noted that a fresh order had been passed by the Assessing Officer which was not detrimental to the assessee. Therefore, the appeal against the CIT's order had become infructuous.

What were the facts?

The assessee filed an appeal against an order passed by the CIT under section 263. The Assessing Officer subsequently passed a fresh order under section 143(3) read with section 263.

What were the issues?

Whether the appeal against the CIT's revisionary order is maintainable when a subsequent order by the AO has rendered it infructuous.

Which sections of the Income-tax Act were involved?

Section 263,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘B’ BENCH, KOLKATA

Before: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

Per Shri P.M. Jagtap :- This appeal filed by the assessee is directed against the order of ld. Commissioner of Income Tax, Kolkata-I, Kolkata dated 26.03.2014 passed under section 263 of the Income Tax Act, 1961.

2.

At the time of hearing before us, the ld. Counsel for the assessee has submitted that the Assessing Officer has already passed a fresh order under section 143(3) read with section 263 in pursuance of the impugned order passed by the ld. CIT under section 263 and since the said order ./2014 Assessment year: 2009-2010 Page 2 of 2 passed by the Assessing Officer is not detrimental to the assessee, this appeal filed by the assessee against the order of the ld. CIT under section 263 has virtually become infructuous, which the assessee wants to withdraw. Accordingly, this appeal of the assessee is dismissed as withdrawn.

3.

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

Order pronounced in the open Court on February 23, 2016.

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