2022 (6) TMI 649 - AT - Income Tax

Appeal Dismissed by ITAT Kolkata for AY 2014-15

The Appellate Tribunal ITAT Kolkata dismissed the appeal filed by the assessee against the order of ld. CIT(A) for A.Y 2014-15. The appellant-assessee ... Summary order. Appeal treated as infructuous on account of appellant's withdrawal and dismissed. Issues involved: Appeal against order of ld. CIT(A) arising from assessment order u/s. 143(3) for A.Y 2014-15, Application for withdrawal filed by appellant-assessee, Treatment of appeal as infructuous, Dismissal of appeal.Analysis:1. Appeal against order of ld. CIT(A): The present appeal was filed by the assessee against the order dated 26-03-2018 passed by the ld. Commissioner of Income-tax (Appeals), Kolkata-4, arising from the assessment order passed u/s. 143(3) of the Income-tax Act, 1961 for the Assessment Year 2014-15.2. Application for withdrawal: During the proceedings, it was noted that an Application for withdrawal was filed by the appellant-assessee through its managing director. The application stated that after a fresh order u/s. 143(3)/263 was passed by the Assessing Officer (AO) following an order u/s. 263 by the ld. PCIT-4, Kolkata, no adverse decision or additions were made, and the assessment was concluded the same as the original assessment u/s. 143(3). The appellant expressed no grievance against the order passed u/s. 263 by ld. PCIT-Kolkata, leading to the request for withdrawal of the appeal.3. Treatment of appeal as infructuous: After considering the application for withdrawal and hearing the ld. DR, who had no objection to the withdrawal of the appeal, it was decided that the appeal may be treated as infructuous and dismissed on withdrawal. The Tribunal found merit in treating the appeal as infructuous based on the circumstances presented.4. Dismissal of appeal: Consequently, the appeal of the assessee was treated as dismissed on withdrawal. The Tribunal pronounced the order in open court on 13-06-2022, officially concluding the matter by dismissing the appeal.In summary, the Appellate Tribunal ITAT Kolkata dismissed the appeal filed by the assessee against the order of ld. CIT(A) for the A.Y 2014-15, following the filing of an application for withdrawal by the appellant-assessee due to the absence of adverse decisions in the fresh assessment order. The Tribunal, after considering the application and the lack of objection from the ld. DR, treated the appeal as infructuous and subsequently dismissed it.