GOLECHHA HOUSING & INFRASTRUCTURE PVT. LTD., NAGPUR V. Pr. Commissioner of Income Tax, PCIT, Nagpur-1, NAGPUR

ITA 26/NAG/2022

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 0401 (ITAT-NAGPUR)
• Duration Of Justice: 1 year(s) 8 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-10-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 25-10-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 10-02-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: SHIKHA LOYA
• Section: 263

Judgement Text

।आयकर अपीलीय अिधकरण Ɋायपीठ नागपुर मŐ। 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 िनधाᭅरण वषᭅ / Assessment Year : 2017-18 Golechha Housing & Infrastructure Pvt. Ltd., 2 Arihant Apartments, M-6, Laxminagar, Nagpur – 440022. PAN: AABCG 3548 D V s The Pr.CIT, Nagpur-1 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] 2 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 30 th October, 2023. Sd/- Sd/- (S.S.GODARA) (DR. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 30 th Oct, 2023/ SGR* आदेश कᳱ ᮧितिलिपअᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. 5. िवभागीयᮧितिनिध,आयकर अपीलीय अिधकरण, नागपुर बᱶच, नागपुर/ DR, ITAT, Bench, Nagpur. ITA No.26/NAG/2022 Golecha Housing & Infrastructure Pvt. Ltd., [A] 3 6. गाडᭅफ़ाइल / Guard File. आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे/ITAT, Pune.