GOLECHHA HOUSING & INFRASTRUCTURE PVT. LTD.,NAGPUR vs. PR. COMMISSIONER OF INCOME TAX, PCIT, NAGPUR-1, NAGPUR

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ITA 26/NAG/2022Status: DisposedITAT Nagpur30 October 2023AY 2017-18Bench: SHRI SATBEER SINGH GODARA (Judicial Member), DR. DIPAK P. RIPOTE (Accountant Member)3 pages

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Income Tax Appellate Tribunal, NAGPUR BENCH : : NAGPUR

Before: SHRI SATBEER SINGH GODARA & DR. DIPAK P. RIPOTE

For Appellant: Shri Shikha Loya – CA
For Respondent: Shri Kailash G.Kanojiya – CIT(DR)
Hearing: 26/10/2023Pronounced: 30/10/2023

।आयकर अपीलीय अिधकरण �ायपीठ नागपुर म�। IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH : : NAGPUR [VIRTUAL HEARING AT PUNE]

BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.26/NAG/2022 िनधा�रण वष� / Assessment Year : 2017-18 Golechha Housing & The Pr.CIT, Infrastructure Pvt. Ltd., V Nagpur-1 2 Arihant Apartments, M-6, s Laxminagar, Nagpur – 440022. PAN: AABCG 3548 D Appellant / Assessee Respondent / Revenue Assessee by Shri Shikha Loya – CA Revenue by Shri Kailash G.Kanojiya – CIT(DR) Date of hearing 26/10/2023 Date of pronouncement 30/10/2023 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This appeal filed against the order of ld.Principal Commissioner of Income Tax, Nagpur-1, dated 18.01.2022 under section 263 of the Act, 1961 for the Assessment Year 2017-18.

Submission of ld.AR : 2 The ld.Authorised Representative(ld.AR) of the assessee filed a paper book. The ld.AR invited our attention to the assessment order

ITA No.26/NAG/2022 Golecha Housing & Infrastructure Pvt. Ltd., [A]

passed for the A.Y. 2017-18 to give effect to the order under section 263 and explained that no addition has been made in the said order. Ld.AR explained that assessee wish to withdraw the appeal.

Findings & Analysis : 3. It is observed that order under section 143 r.w.s 263 of the Act dated 18.12.2019 has been passed on 29.03.2023 to give effect to the order under section 263 of the Act dated 18.01.2022. No addition has been made in the said order. Therefore, this appeal becomes infructuous, accordingly, grounds of appeal are dismissed as infructuous.

4.

In the result, appeal of the assessee is dismissed as infructuous. Order pronounced in the open Court on 30th October, 2023.

Sd/- Sd/- (S.S.GODARA) (DR. DIPAK P. RIPOTE) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; �दनांक / Dated : 30th Oct, 2023/ SGR* आदेश क� �ितिलिपअ�ेिषत / Copy of the Order forwarded to : अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. िवभागीय�ितिनिध,आयकर अपीलीय अिधकरण, नागपुर ब�च, 5. नागपुर/ DR, ITAT, Bench, Nagpur.

ITA No.26/NAG/2022 Golecha Housing & Infrastructure Pvt. Ltd., [A]

गाड�फ़ाइल / Guard File. 6. आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे/ITAT, Pune.

GOLECHHA HOUSING & INFRASTRUCTURE PVT. LTD.,NAGPUR vs PR. COMMISSIONER OF INCOME TAX, PCIT, NAGPUR-1, NAGPUR | BharatTax