Vishnu Sugar Mills Ltd., Kolkata V. I.T.O.,Ward-10(4), Kolkata

ITA 1068/KOL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 7895 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 1 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-06-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 06-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 263; 143(3); 13

Judgement Text

1. ITA No. 1068/Kol/2019 AY 2014-15 Vishnu Sugar Mills Ltd IN THE INCOME TAX APPELLATE TRIBUNAL BENCH “C” KOLKATA Before: Shri Manish Borad, Accountant Member, and Shri Sonjoy Sarma, Judicial Member आयकर अपील सं.य/ ITA No.1068/Kol/2019 Assessment Year:2014-15 Vishnu Sugar Mills Ltd. C-3/3 Gillander House 8 N.S Road, Kolkata-700 001. बनाम V/s. I.T.O., Ward-10(4), Kolkata PAN: AAACV9724B अपीलाथ /Appellant .. यथ /Respondent Hearing through video Conferencing अपीलाथ क ओर से/By Appellant None यथ क ओर से/By Respondent Shri Tushal Dhawal Singh, CIR/DR स ु नवाई क तार ख/Date of Hearing 09-06-2022 घोषणा क तार ख/Date of Pronouncement 13-06 -2022 आदेश /O R D E R Per Sonjoy Sarma, JM : The present appeal has been preferred by the assessee against the order dated 26-03-2018 passed by the of ld. Commissioner of Income-tax (Appeals), [in short, the ld. CIT(A)], Kolkata-4, Kolkata which in turn arises out of assessment order passed u/s. 143(3) of the Income-tax Act, 1961 ( in short, the ‘Act’) by ITO, Ward-10(4), Kolkata on 19/12/2016 for the A.Y 2014-15. 2. ITA No. 1068/Kol/2019 AY 2014-15 Vishnu Sugar Mills Ltd 2. No body appeared on behalf of the assessee. However, at the time of hearing of the case, it is brought to our notice that an Application for withdrawal was filed by the appellant-assessee through its managing director on 8.3.2022 stating that after the order passed by the ld. PCIT-4, Kolkata u/s. 263 a fresh order u/s. 143(3)/263 dated 20.12.2019 was also passed by the AO and did not make any adverse decision or additions and concluded same as original assessment u/s. 143(3) and as such no grievance of the assessee against the order passed u/s. 263 by ld. PCIT- Kolkata. In consequent of that appeal of the assessee may, therefore, treated as infructuous and withdrawn. 3. We, after perusal of above application and hearing the ld.DR on this issue since he has no objection for such withdrawal of appeal by appellant. This appeal may be treated as infructuous and dismissed on withdrawal. 4. In view of above, the appeal of assessee is treated as dismissed on withdrawn. 5. In the result, the appeal of the assessee is dismissed The order pronounced in the open Court on 13 -06-2022 Sd/- Sd/- (MANISH BORAD) (SANJOY SARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER दनांक /Dated :13-06-2022 **PP/SPS 3. ITA No. 1068/Kol/2019 AY 2014-15 Vishnu Sugar Mills Ltd आदेश क त ल प अ े षत / Copy of Order Forwarded to:- 1.अपीलाथ /Appellant/Assessee: M/s. Vishnu Sugar Mills Ltd. C-3/3 Gillander House 8 N.S Road, Kolkata-700 001. . 2. यथ /Respondent/Revenue: The I.T.O., Ward-10(4), Kolkata 3. संबं धत आयकर आय ु त / Concerned CIT 4. आयकर आय ु त- अपील / CIT (A) 5. वभागीय त न ध, आयकर अपील य अ धकरण कोलकाता / DR, ITAT, Kolkata 6. गाड फाइल / Guard file. /True Copy By order/आदेश से, Assistant Registrar / Senior Private Secretary ITAT, Kolkata