Sikshya 'O' Anusandhan, Bhubaneswar V. CIT (Exemption), Hyderabad

ITA 138/CTK/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 7797 (ITAT-CUTTACK)
• Duration Of Justice: 11 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-04-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 31-01-2024
• Assessment Year: 2018-2019
• Appeal Filed On: 20-04-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL Sikshya ‘O’ Anusandhan, 224, Dharma Vihar, Khandagiri, S.O. Khandagiri, Bhubaneswar. PAN/GIR No (Appellant Per Bench This is an appeal filed by the assessee against the ord (Exemption), Hyderabad u/s.263 of the Act No.CIT(Exemption), Hyd at BBN/Revision assessment year 2. Shri K.K.Bal Ld CIT DR appeared for the revenue. IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL AND MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.138/CTK/2023 Assessment Year : 2018-19 Sikshya ‘O’ Anusandhan, 224, Dharma Vihar, Khandagiri, S.O. Khandagiri, Bhubaneswar. Vs. Pr. CIT (Exemption), Hyderabad PAN/GIR No.AABTS 1525 R (Appellant) .. ( Respondent Assessee by : Shri K.K.Bal, Adv Revenue by : Shri Sanjay Kumar, CIT Date of Hearing : 18/0 Date of Pronouncement : 18/0 O R D E R This is an appeal filed by the assessee against the ord (Exemption), Hyderabad u/s.263 of the Act dated 28.3.2023 in Appeal No.CIT(Exemption), Hyd at BBN/Revision -263/100000454492/2023 assessment year 2018-19. K.K.Bal, ld AR appeared for the assessee and Shri appeared for the revenue. Page1 | 2 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER , ACCOUNTANT MEMBER Pr. CIT (Exemption), Hyderabad Respondent) , Adv Shri Sanjay Kumar, CIT DR 04/2024 /04/2024 This is an appeal filed by the assessee against the order of the ld CIT 28.3.2023 in Appeal 263/100000454492/2023 for the d AR appeared for the assessee and Shri Sanjay Kumar, ITA No.138/CTK/2023 Assessment Year : 2018-19 Page2 | 2 3. When the matter was called for hearing, the ld. AR relied upon the consequential assessment order passed by the Assessing Officer u/s.143(3)/263/144B of the Act dated 18.3.2024 in pursuance of revisional directions made under Section 263 of the Act. He prayed that since in the consequential order, the total taxable income has been determined at Nil, the appeal may kindly be withdrawn, to which, ld CIT DR did not have any objection. In view of above, we dismiss the appeal filed by the assessee as infructuous. 4. In the result, appeal filed by the assessee stands dismissed as infructuous. Order dictated and pronounced in the open court on 18/04/2024. Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 18/04/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Sikshya ‘O’ Anusandhan, 224, Dharma Vihar, Khandagiri, S.O. Khandagiri, Bhubaneswar 2. The Respondent: Pr. CIT (Exemption), Hyderabad 3. DR, ITAT, Cuttack 4. Guard file. //True Copy//