Uniseven Engineering & Infrastructure Pvt. Ltd. Vs. ACIT, Circle-7(1), Kolkata

Parties Involved

Facts Summary

The assessee, Uniseven Engineering & Infrastructure Pvt. Ltd., had an initial assessment order passed under section 147 read with section 144B dated 24.03.2022, where an addition was made to the returned income and tax was charged at 30%. Subsequently, another assessment order was passed under section 154 read with section 147 dated 15.12.2023, invoking section 115BBE and charging tax at 60% plus a 25% surcharge. The assessee appealed against both orders before the Commissioner of Income Tax (Appeals) [CIT(A)]. The appeal against the order dated 15.12.2023 was disposed of by the CIT(A) on 19.09.2024. Meanwhile, the CIT(A) allowed relief by deleting the addition in the initial assessment order dated 24.03.2022 on 22.01.2025, rendering the order dated 15.12.2023 infructuous. Consequently, the assessee sought to withdraw the appeal against the order dated 15.12.2023.…

Legal Issues

• 1. Whether the appeal against the order dated 15.12.2023 is maintainable after the deletion of the addition in the initial assessment order?

Judgment Outcome

Decided in favour of Assessee.

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