Shri Mohri Parshvanath Jain Derasar Trust, Arvalli V. The DCIT,CPC, Bangalore Present Juridiction The ITO (Exemption) Ward, Palanpur

ITA 273/AHD/2023

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 0217 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-11-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 30-10-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 23-04-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: ADOVOCATE
• Keywords: Rectification of order

Judgement Text

ITA No.273/Ahd/2023 Assessment Year: 2015-16 Page 1 of 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA No.273/Ahd/2023 Assessment Year: 2015-16 Shri Mohri Parshvanath Jain Derasar Trust, At & PO: Tintoi, Taluka: Modasa, Dist. Aravalli, Gujarat – 383 250. [PAN – AAHTS 8977 P] Vs. The DCIT, CPC, Bangalore Present jurisdiction The ITO (Exemption), Ward Palanpur. (Appellant) (Respondent) Assessee by Shri Mohit Balani, Adovocate Revenue by Shri Santosh Kumar, Sr. DR Da te o f He a r in g 31.10.2023 Da te o f P ro n o u n ce m e n t 03.11.2023 O R D E R This appeal is filed by the Assessee against order dated 28.02.2023 passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the Assessment Year 2015-16. 2. At the time of hearing the Ld. AR submitted the Rectification Order dated 19.05.2022, wherein the Assessing Officer has determined the total income at Rs.1,26,045/- and therefore, the assessee do not have any grievance at this juncture. 3. The Ld. DR relied upon the Rectification Order. 4. Heard both the parties and perused all the relevant material available on record. Since the Assessment Order which was challenged by the assessee before the CIT(A) is rectified vide order dated 19.05.2022 and the assessee is not ITA No.273/Ahd/2023 Assessment Year: 2015-16 Page 2 of 2 more challenging the said rectification order dated 19.05.2022, the appeal becomes infructuous, hence dismissed. 5. In result, appeal of the assessee is dismissed. Order pronounced in the open Court on this 3 rd November, 2023. Sd/- (SUCHITRA KAMBLE) Judicial Member Ahmedabad, the 3 rd November, 2023 PBN/* Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY Assistant Registrar Income Tax Appellate Tribunal Ahmedabad benches, Ahmedabad