Utpal Kumar Mondal, Howrah V. CIT(IT&TP), Kolkata, Kolkata

ITA 1305/KOL/2019

AI Insights

The case involves an appeal by Utpal Kumar Mandal against an order passed by the Commissioner of Income Tax under section 263 of the Income Tax Act for the Assessment Year 2014-2015. The primary contention in the appeal was related to the reassessment of the assessee's income. However, following the section 263 order, a new assessment order was issued on November 5, 2019, which addressed the concerns raised in the initial appeal. The assessee, represented by Shri Nageshwar Rao, Advocate, chose not to pursue the appeal further after the new assessment order was passed, leading to the dismissal of the appeal as infructuous.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 129003 (ITAT-KOLKATA)
• Duration Of Justice: 4 year(s) 1 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-07-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 05-07-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 27-05-2019
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 263; 143(3)

Judgement Text

ITA No. 1305/KOL/2019 Assessment Year : 2014-2015 Utpal Kumar Mandal 1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President & Shri Rajesh Kumar, Accountant Member I.T.A. No. 1305/KOL/2019 Assessment Year: 2014-2015 Utpal Kumar Mandal,.................................Appellant 14/1/1, Gangadhar Bhattacharjee Lane, Salkia, Howrah-711106, West Bengal [PAN:AEOPM3085P] -Vs.- Commissioner of Income Tax (IT & TP),..Respondent Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, Kolkata-700107 Appearances by: Shri Nageshwar Rao, Advocate, appeared on behalf of the assesseee Shri Guru Bhashyam, CIT (DR), appeared on behalf of the Revenue Date of concluding the hearing : July 06, 2023 Date of pronouncing the order : July 06, 2023 O R D E R Per Shri Rajpal Yadav, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax dated 29 th March, 2019 passed under section 263 of the Income Tax Act in A.Y. 2014-15. ITA No. 1305/KOL/2019 Assessment Year : 2014-2015 Utpal Kumar Mandal 2 2. The ld. Counsel for the assessee at the very outset submitted that in consequence to the order passed under section 263, an assessment order dated 05.11.2019 has been passed by the ld. Assessing Officer under section 143(3) read with section 263 and the assessee has no grievance against this assessment order. Therefore, he does not want to pursue this appeal. Accordingly, this appeal is become infructuous and dismissed. 3. In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on July 6 t h , 2023. Sd/- Sd/- (Rajesh Kumar) (Rajpal Yadav) Accountant Member Vice-President(KZ) Kolkata, the 6 th day of July, 2023 Copies to : (1) Utpal Kumar Mandal, 14/1/1, Gangadhar Bhattacharjee Lane, Salkia, Howrah-711106, West Bengal (2) Commissioner of Income Tax (IT & TP), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, Kolkata-700107 (3) Dy. Commissioner of Income Tax (IT), Circle- 2(1), Kolkata, (4) The Departmental Representative (5) Guard File TRUE COPY By order Assistant Registrar Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S.