M/S RAMSONS INDUSTRIES LIMITED , NAGPUR V. PRINCIPAL CIT (CENTRAL ) , NAGPUR

ITA 209/NAG/2018

AI Insights

The case involves an appeal by M/s. Ramsons Industries Ltd. against the order of the Pr. Commissioner of Income Tax (Central), Nagpur, dated 17-05-2018, for the assessment year 2015-16. The appeal was initially filed with a delay of 9 days, which was later condoned by the tribunal. The core of the dispute was under section 263 of the Income Tax Act, concerning the giving effect order by the Assessing Officer, which did not result in any additions. The appellant's representative acknowledged that the appeal had become infructuous due to the absence of any additions in the AO's order, leading to the dismissal of the appeal as not pressed.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 132772 (ITAT-NAGPUR)
• Duration Of Justice: 4 year(s) 11 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-08-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 27-07-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 06-08-2018
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 263

Judgement Text

आयकर अपीलीय अधिकरण न्यायपीठ नागपूर में । IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR (Through Virtual Court) BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.209/NAG/2018 धनिाारण वर्ा / Assessment Year : 2015-16 M/s. Ramsons Industries Ltd., A-301, Neeti Gaurav Apartments, Ramdaspeth, Nagpur PAN : AAECR3577N .......अपीलार्थी / Appellant बनाम / V/s. Pr. CIT (Central), Nagpur ......प्रत्यर्थी / Respondent Assessee by : Shri Mukesh Agrawal Revenue by : Shri Maurya Pratap सुनवाई की तारीख / Date of Hearing : 28-07-2023 घोषणा की तारीख / Date of Pronouncement : 03-08-2023 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the assessee against the order dated 17-05-2018 passed by the Pr. Commissioner of Income Tax (Central), Nagpur for assessment year 2015-16. 2. We find that this appeal was filed with a delay of 09 days. Upon hearing both the parties, we find that the reasons stated by the assessee are bonafide which really prevented the assessee to file the present appeal in time. Therefore, the delay of 09 days is condoned. 2 ITA No. 209/NAG/2018, A.Y. 2015-16 3. At the outset, we note that Shri Mukesh Agrawal, the ld. AR submits that the present appeal was passed by the Pr. Commissioner of Income Tax (Central), Nagpur on 17-05-2018 u/s. 263 of the Act in pursuance of which the AO passed giving effect order, wherein, no additions were made. The assessee is not aggrieved by the order of AO as the issue raised in this appeal becomes infructuous in view of no addition made in the giving effect order, but however, he prayed to give liberty to the assessee for restoration of this appeal. We find no order passed by the AO in giving effect proceedings were placed on record before us. Therefore, considering the submissions of ld. AR, we deem it proper to dismiss the present appeal as not pressed with a liberty to file appropriate application for restoration. Thus, the appeal of assessee is dismissed as not pressed. 4. In the result, the appeal of assessee is dismissed. Order pronounced in the open court on 03 rd August, 2023. Sd/- Sd/- (R.S. Syal) (S.S. Viswanethra Ravi) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; दिनाांक / Dated : 03 rd August, 2023. रदव आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT (Central), Nagpur 4. दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, नागपूर, / DR, ITAT, Nagpur. 5. गार्ड फ़ाइल / Guard File. //सत्यादपत प्रदत// True Copy// आिेशानुसार / BY ORDER, वररष्ठ दनजी सदिव / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune