RC Agency, Cuttack V. ITO. Ward -1 (1), Cuttack

ITA 35/CTK/2022

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 8973 (ITAT-CUTTACK)
• Duration Of Justice: 7 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-11-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 03-11-2022
• Assessment Year: 2016-2017
• Appeal Filed On: 29-03-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.35/C TK/2022 (ननधाारण वषा / Asses s m ent Year :2016-2 017) R C Agency, Ice Factory Road, College Square, Cuttack Vs ITO, Ward-1(1), Cuttack PAN No. :AAEFR 8831 L (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri Natabar Panda, Advocate राजस्व की ओर से /Revenue by : Shri Charan Dass, Sr. DR स ु नवाई की तारीख / Date of Hearing : 04/11/2022 घोषणा की तारीख/Date of Pronouncement : 04/11/2022 आदेश / O R D E R Per Bench : This an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 17.12.2021, passed in ITBA/NFAC/S/250/2021-22/1037884446(1) for the assessment year 2016-2017. 2. It was submitted by the ld. AR that the ld. AO, National Faceless Appeal Centre (NFAC), Delhi has passed the assessment order dated 21.09.2021, in pursuance to the order passed u/s.263 of the Act, dated 01.03.2021, wherein the addition as made and the issues which were in appeal before the ld. CIT(A) has been deleted and relief has also been granted to the assessee. It was the submission that he has no objection if the appeal of the assessee is dismissed. ITA No.35/CTK/2022 2 3. In reply, ld. Sr. DR submitted that the ld. AO National Faceless Appeal Centre (NFAC), Delhi vide assessment order dated 21.09.2021 has erroneously passed the order ignoring the order of the ld. CIT(A), dated 17.12.2021. It was the submission that the issues should be restored to the file of AO for readjudication. 4. We have considered the rival submissions. As it is noticed that the ld. AO, National Faceless Appeal Centre (NFAC), Delhi has already deleted the addition as made in the assessment order framed u/s.143(3) r.w.s.263 of the Act, which was the subject matter of the impugned appeal before the ld. CIT(A) and it is noticed that the AO, National Faceless Appeal Centre (NFAC), Delhi has accepted the returned income and this has also been accepted by the assessee and submitted so by the ld. AR before us, the appeal filed by the assessee becomes infructuous and the same is hereby dismissed. 5. In the result, appeal of the assessee is dismissed. Order dictated and pronounced in the open court on 04/11/2022. Sd/- (अरुण खोड़पऩया) (ARUN KHODPIA) Sd/- (जाजज माथन) (GEORGE MATHAN) ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 04/11/2022 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतलऱपऩ अग्रेपषत/Copy of the Order forwarded to : 1. अऩीऱाथी / The Appellant- R C Agency, Ice Factory Road, College Square, Cuttack 2. प्रत्यथी / The Respondent- ITO, Ward-1(1), Cuttack ITA No.35/CTK/2022 3 आदेशान ु सार/ BY ORDER, (Assistant Registrar) आयकर अऩीऱीय अधधकरण, कटक/ITAT, Cuttack 3. आयकर आय ु क्त(अऩीऱ) / The CIT(A), 4. आयकर आय ु क्त / CIT 5. पवभागीय प्रयतयनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, ITAT, Cuttack 6. गार्ज पाईऱ / Guard file. सत्यापऩत प्रयत //True Copy//