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

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ITA 241/PAT/2023Status: DisposedITAT Patna21 August 2024AY 2015-162 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. The appeal was dismissed as withdrawn based on the assessee's request and the prior decision on the same issue.

What were the facts?

The assessee wished to withdraw the appeal as a similar case had already been decided by another bench of the Tribunal. The assessee mistakenly filed the present appeal at the Patna Bench for the same issue that was already decided by the Kolkata Bench.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to a prior decision on the same matter by another bench of the Tribunal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA BENCH AT KOLKATA

Before: SRI RAJESH KUMAR & PRADIP KUMAR CHOUBEY

order

: August 21st, 2024 ORDER

Per Pradip Kumar Choubey, Judicial Member:

1.

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.

2.

In the result, the appeal filed by the assessee is dismissed as withdrawn.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:

1. 1. M/s. RSD Natural Resources Private Ltd., C/o. M/s. Salarpuria Jajodia & Co., 7, C.R. Avenue, 3rd Floor, Kolkata, West Bengal, 700072.

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