M/S RSD NATURAL RESOURCES PRIVATE LTD.,KOLKATA vs. DCIT, CIRCLE- 9 (2), KOLKATA

The ld. Counsel for the assessee before entering into the merit of the case, submitted that the assessee wants to withdraw this appeal as his case has already been decided by the Hon'ble ‘A’ Bench of the Tribunal in order dated 02.04.2024. The ld. Counsel for the assessee further submits that by mistake for the same issue the present appeal has been filed at Patna Bench though for the same issue another appeal has I.T.A. No.: 241/PAT/2023 Assessment Year: 2015-16 M/s. RSD Natural Resources Private Ltd. already been filed before the Kolkata Bench and that has already been decided. 1.1. Keeping in view the facts that the appellant/assessee wants to withdraw the case on account of judgment already passed by the Hon'ble Kolkata Bench of the Tribunal in (Order of Kolkata Bench has also been filed by the assessee). The appellant is hereby permitted to withdraw his case.

In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open Court on 21st August, 2024. Sd/- Sd/- [Rajesh Kumar] [Pradip Kumar Choubey] Accountant Member Judicial Member Dated: 21.08.2024 Bidhan (P.S.) Copy of the order forwarded to: