Meena Agarwal, Rairangpur V. CIT (IT & TP), Kolkata at BBN, Kolkata

ITA 99/CTK/2022

AI Insights

This case involves an appeal by Meena Agarwal against an order passed under section 263 of the Income Tax Act by the CIT (IT & TP), Kolkata. The appeal was heard by the Income Tax Appellate Tribunal, Cuttack Bench. The primary legal issue was the application of section 263, which allows the CIT to revise any order passed by an assessing officer if it is deemed erroneous and prejudicial to the interests of the revenue. The assessee's representative submitted that a consequential order had been passed, which effectively addressed the concerns raised by the CIT in the original order. Consequently, the assessee chose not to pursue the appeal further.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300310 (ITAT-CUTTACK)
• Duration Of Justice: 7 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-01-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 10-01-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 23-05-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE AND ARUN KHODPIA, ACCOUNTANT MEMBER Meena Agarwal, Ward No.06, Kejorimal House, Rairangpur, Dist: Mayurbhanj PAN/GIR No. (Appellant Per Bench This is an appeal filed by the assessee ag u/s.263 of the Act by ld CIT(IT & TP), Appeal No.ITBA/REV/F/REV5/2021 year 2017-18. 2. Shri K.K.Bal, ld AR appeared for the assessee and Shri M.K.Gautam, ld CIT DR appeared for the revenue. 3. It was submitted by ld AR that giving effect to the order of the ld CIT(IT & TP), Kolkata u/s.263 of the Act IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI GEORGE MATHAN, JUDICIAL AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA No.99/CTK/2022 Assessment Year : 2017-18 Meena Agarwal, Ward No.06, Kejorimal House, Rairangpur, Dist: Mayurbhanj Vs. CIT (IT & TP), Kolkata at BBN, Aayakar Bhawan, P Chowringhee Square, Kolkata. PAN/GIR No.ABWPA 9094 M (Appellant) .. ( Respondent Assessee by : Shri K.K.Bal, Revenue by : Shri M.K.Gautam, Date of Hearing : 11 /01 Date of Pronouncement : 11/01 O R D E R This is an appeal filed by the assessee against the order passed u/s.263 of the Act by ld CIT(IT & TP), Kolkata, dated ITBA/REV/F/REV5/2021-22/1042121942(1) 18. Shri K.K.Bal, ld AR appeared for the assessee and Shri M.K.Gautam, ld CIT DR appeared for the revenue. It was submitted by ld AR that consequential order has been passed giving effect to the order of the ld CIT(IT & TP), Kolkata u/s.263 of the Act Page1 | 2 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER CIT (IT & TP), Kolkata at BBN, Aayakar Bhawan, P-7, Chowringhee Square, Respondent) K.K.Bal, AR M.K.Gautam, CIT DR 01/2023 /01/2023 ainst the order passed dated 30.3.2022 in 22/1042121942(1) for the assessment Shri K.K.Bal, ld AR appeared for the assessee and Shri M.K.Gautam, consequential order has been passed giving effect to the order of the ld CIT(IT & TP), Kolkata u/s.263 of the Act ITA No.99/CTK/2022 Assessment Year : 2017-18 Page2 | 2 and no addition has been made. It was the submission that he did not wish to press the appeal and has endorsed in the file to that effect. Consequently, appeal filed by the assessee is dismissed as withdrawn. 4. In the result, appeal filed by the assessee stands dismissed. Order dictated and pronounced in the open court on 11/01/2023. Sd/- sd/- (Arun Khodpia) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 11/01/2023 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Meena Agarwal, Ward No.06, Kejorimal House, Rairangpur, Dist: Mayurbhanj 2. The respondent: CIT (IT & TP), Kolkata at BBN, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata. 3. The CIT(A)-, 4. DR, ITAT, Cuttack 5. Guard file. //True Copy//