GAZNA SAMABAYA KRISHI UNNAYAN SAMITI LTD,NADIA vs. PCIT-1, KOLKATA

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ITA 167/KOL/2021Status: DisposedITAT Kolkata17 January 2023AY 2016-172 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order passed by the Principal Commissioner of Income Tax under Section 263. During the hearing, the assessee requested to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw their appeal against a Section 263 order, which was granted.

Which sections of the Income-tax Act were involved?

Section 263,Section 143(3),Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH: KOLKATA

Before: Shri Rajesh Kumar & Shri Sonjoy Sarma]

This is the appeal preferred by the assessee against the order of the Ld. Principal Commissioner of Income Tax-1, Kolkata (hereinafter referred to as the Ld. PCIT”] passed u/s 263 of the Income Tax Act, 1961 (hereinafter referred to as the Act) dated 23.03.2021 for the AY 2016-17.

2.

At the time of hearing, a letter dated 8.12.2022 was placed before us from the assessee’s Advocate Shri Partha Sarathi Gupta requesting the Bench to allow the Assessment Year: 2016-17 Gazna Samabaya Krishi Unnayan Samiti Ltd. withdrawal the appeal in view of the order passed u/s 143(3) read with Section 263 read with Section 144B of the Act dated 23.02.2022 wherein no disallowance has been made. Accordingly accepting the request of the assessee we dismiss the appeal as withdrawn.

6.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order is pronounced in the open court on 17th January, 2023

Sd/- Sd/- (Sonjoy Sarma /संजय शमा�) (Rajesh Kumar/राजेश कुमार) Judicial Member/�या�यक सद�य Accountant Member/लेखा सद�य Dated: 17th January, 2023 SB, Sr. PS Copy of the order forwarded to: 1. Appellant- Gazna Samabaya Krishi Unnayan Samity Ltd., C/o, Partha Sarathi Gupta, Advocate, 100, Bank Lane, Hatar Para, P.O.-Krishnagar, District-Nadia, Pin-741101 2. Respondent – PCIT-1, Kolkata 3. DR, Kolkata Benches, Kolkata (sent through e-mail)

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