THE ITO, WD-2(5), THRISSUR vs. M/S.THANNIYAM PANCHAYATH SERVICE CO-OP BANK LTD, TRICHUR
What did the Tribunal hold?
The Tribunal permitted the Revenue to withdraw its appeal. The appeal was dismissed as withdrawn.
What were the facts?
The Revenue filed an appeal before the ITAT. During the hearing, the Departmental Representative sought permission to withdraw the appeal.
What were the issues?
The primary issue was whether the appeal should be withdrawn by the Revenue due to low tax effect as per CBDT circular.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN
Before: Shri Chandra Poojari, AM & Shri George George K, JM
Per Chandra Poojari, AM :
At the time of hearing before us, the learned Departmental Representative, by placing a letter dated 22.10.2019, sought for permission to withdraw the appeal filed by the Revenue, in view of the low tax effect involved in this appeal, as mandated in CBDT Circular No. 17/2019 dated 8th August, 2019. We, therefore, permit the Revenue to withdraw its appeal.
In the result, Revenue’s appeal is dismissed, as withdrawn.
Order pronounced on this 20th day of November, 2019.
Sd/- Sd/- (George George K) (Chandra Poojari) JUDICIAL MEMBER ACCOUNTANT MEMBER Cochin ; Dated : 20th November, 2019. Devadas G*
2 M/s.Thanniyam Panchayat SCB Ltd.
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