MEDICAL EDUCATIONAL & CULTURAL DEVELOPMENT SOCIETY,KANPUR V. ITO (EXEMPTION), KANPUR

MA 21/LKW/2025

AI Insights

The case involves the Medical Educational & Cultural Development Society, which filed an appeal against an order under section 250 of the Income Tax Act, 1961, concerning an intimation under section 143(1) dated 25.03.2019. Initially, the Tribunal set aside the CIT(A)'s order and directed a de novo hearing. However, the assessee later submitted that the issue had been resolved through an order under section 154 by the Assessing Officer, and thus requested to withdraw the appeal. Both parties agreed to the withdrawal, leading to the Tribunal's decision to amend its earlier order and dismiss the appeal as infructuous.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 707275 (ITAT-LUCKNOW)
• Duration Of Justice: 2 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2017-2018
• Appeal Filed On: 16-04-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMIT KUMAR
• Assessee Lawyers: P.K. KAPOOR
• Keywords: Set aside
• Section: 154

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER MA. No. 21/LKW/2025 (In ITA. No.650/LKW/2024) Medical Educational & Cultural Development Society 122/232-B, Fazalganj, Kanpur- 208012. v. Income Tax Officer (Exemption) Aayakar Bhawan, 16/69, Civil Lines, Kanpur- 208001. PAN: AABTM7022M (Appellant) (Respondent) Appellant by: Shri P.K. Kapoor, CA. Respondent by: Shri Amit Kumar, CIT(DR) Date of hearing: 04 07 2025 Date of pronouncement: 08 07 2025 O R D E R PER ANADEE NATH MISSHRA, AM.: This Miscellaneous Application (“MA”, for short) vide M.A. No.21/LKW/2025, pertain to appeal filed by the assessee vide ITA. No.650/LKW/2024. The aforesaid appeal vide ITA. No.650/LKW/2024 filed by the assessee was disposed of vide order dated 07.03.2025 of Income Tax Appellate Tribunal, Lucknow. 2. Vide order dated 07.03.2025, the assessee’s appeal wad disposed of, and the impugned order of the Ld. CIT(A) was set aside. Further, the Ld. CIT(A) was directed to pass denovo order in accordance with law, after providing reasonable opportunity to the assessee and with due regard for Section 250(6) of the Income Tax Act, 1961 (“Act”, for short). MA. Nos.13 & 14/LKW/2021 Page 2 of 3 3. This present miscellaneous application has been filed by the assessee whereby attention has been drawn to assessee’s letter dated 21.02.2025 whereby it was intimated as under: - “2. The above referred appeal, was filed against the order under section 250 of the Income Tax Act, 1961(in short “Act”) dated 09.09.2024 passed by Addl./JCIT(A), Mysore, in relation to the intimation u/s 143(1) of the Act, dated 25.03.2019. 3. The facts in brief giving rise to the filing of present application are that at the time of hearing of appeal on 24.02.2025, the AR of the assessee filed a written submission before the Hon’ble Bench in which it was submitted that grievance of the assessee had since been resolved by the Assessing Officer, vide order u/s 154 dated 05.02.2025. A copy of order u/s 154 was enclosed with the written submission. Therefore, it was prayed that the assessee may be allowed to withdraw the appeal as it had become infructuous. The said pleading was made orally also during the course of hearing of appeal. A copy of written submission dated 21.02.2025 together with enclosure is enclosed as Annexe-II.” 4. Further, our attention was also drawn to copy of order dated 05.02.205 passed by the Assessing Officer u/s 154 of the Act, copy whereof was enclosed with the aforesaid letter dated 21.02.2025 of the assessee. In the present miscellaneous application prayer has been made to modify the aforesaid order dated 07.03.2025 to the effect that the assessee’s appeal is to be treated as withdrawn. At the time of hearing, the Ld. AR for the assessee submitted that in view of the aforesaid letter dated 21.02.2025 of the assessee and aforesaid order dated 05.02.2025 of the Assessing Officer, the assessee’s appeal should be treated as withdrawn and dismissed as infructuous. The Ld. Departmental Representative for the Revenue expressed no objection to this. 5. This order is hereby passed, in view of the foregoing, amending the aforesaid order dated 07.03.2025 of Income Tax Appellate Tribunal; to the effect that the assessee’s appeal vide ITA. No.650/LKW/2024 is to be treated as withdrawn and MA. Nos.13 & 14/LKW/2021 Page 3 of 3 dismissed as infructuous. Accordingly, the order to set aside the impugned dated 09.09.2024 of the Ld. CIT(A), directing the Ld. CIT(A) to pass denovo order is hereby vacated. The miscellaneous application filed by the assessee is accordingly, allowed. 6. In the result, the miscellaneous application of the assessee is allowed. Order pronounced in the open Court on 08/07/2025. Sd/Sd/- Sd/- [SUDHANSHU SRIVASTAVA] [ANADEE NATH MISSHRA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 08/07/2025 Vijay Pal Singh, (Sr. PS) Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. DR 5. Guard File By order Sr. Private Secretary "