M/s. LNB Renewable Energy Pvt. Ltd., , Kolkata V. ITO, Ward - 11(3), , Kolkata

MA 10/KOL/2023

AI Insights

The case involves M/s. LNB Renewable Energy Pvt. Ltd., the appellant, against the Income Tax Officer, Ward- 11(3), Kolkata, the respondent. The appellant had filed miscellaneous applications related to earlier appeals (ITA No. 2011/Kol/2018 and C.O. No. 117/Kol/2018) which were decided on 30/11/2022. However, these applications were rendered unnecessary following a judgment by the Calcutta High Court on 19/06/2023, which remitted the main appeals back to the ITAT for fresh consideration. Consequently, the appellant sought to withdraw the miscellaneous applications, leading to their dismissal as infructuous by the Tribunal on 24/07/2023.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 132576 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-07-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 13-07-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 24-01-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

| आयकर अपीलीय अिधकरण ᭠यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER M.A. No. 10/Kol/2023 A/o ITA No. 2011/Kol/2018 & M.A. No. 14/Kol/2023 A/o C.O. No. 117/Kol/2018 Assessment Year: 2013-14 M/s. LNB Renewable Energy Pvt. Ltd. 7, Munshi Premchand Sarani Hastings Kolkata - 700022 [PAN : AACCL3940P] Vs Income Tax Officer, Ward- 11(3), Kolkata अपीलाथᱮ/ (Appellant) ᮧ᭜ यथᱮ/ (Respondent) Assessee by : Shri Amit Agarwal, FCA Revenue by : Shri P.P. Barman, Addl. CIT, Sr. D/R सुनवाई कᳱ तारीख/Date of Hearing : 14/07/2023 घोषणा कᳱ तारीख /Date of Pronouncement: 24/07/2023 आदेश/O R D E R PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The ld. Counsel for the assessee has filed applications dt. 10/07/2023, stating that these Miscellaneous Application were fixed for hearing on 14/07/2023, i.e., today, however, an appeal was preferred before the Hon’ble Calcutta High Court against the order passed by ITAT Kolkata, in the main appeals i.e., ITA No. 2011/Kol/2018 and C.O. No. 117/Kol/2018, dt. 30/11/2022 (against which these miscellaneous applications are directed). The Hon’ble High Court has vide its judgment dt. 19/06/2023, remitted back the appeals to this Tribunal for fresh consideration. Accordingly, the assessee seeks to withdraw these miscellaneous applications. M.A. No. 10/Kol/2023 A/o ITA No. 2011/Kol/2018 & M.A. No. 14/Kol/2023 A/o C.O. No. 117/Kol/2018 Assessment Year: 2013-14 M/s. LNB Renewable Energy Pvt. Ltd. 2 2. In view of the above, both these miscellaneous applications are rendered infructuous and are dismissed as such. 3. In the result, these miscellaneous application are dismissed. Order pronounced in the Court on 24 th July, 2023 at Kolkata. Sd/- Sd/- (SANJAY GARG) (DR. MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER Kolkata, Dated 24/07/2023 *SC SrPs आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant 2. ᮧ᭜यथᱮ / The Respondent 3. संबंिधत आयकर आयुᲦ / Concerned Pr. CIT 4. आयकर आयुᲦ)अपील (/ The CIT(A)- 5. िवभागीय ᮧितिनिध ,आयकर अपीलीय अिधकरण, कोलकाता/DR,ITAT, Kolkata, 6. गाडᭅ फाईल /Guard file. आदेशानुसार/ BY ORDER, TRUE COPY Assistant Registrar आयकर अपीलीय अिधकरण ITAT, Kolkata