THE ACIT, KOCHI vs. SRI.T.G.NANDAKUMAR, KOCHI
What did the Tribunal hold?
The Tribunal permitted the Revenue to withdraw its appeal. Consequently, the appeal filed by the Revenue was dismissed as withdrawn.
What were the facts?
The Revenue filed an appeal before the Income Tax Appellate Tribunal. During the hearing, the Revenue sought permission to withdraw the appeal.
What were the issues?
The primary issue was whether the Revenue's appeal should be withdrawn due to low tax effect, as per CBDT guidelines.
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 George George K, JM
At the time of hearing before us, the learned Departmental Representative, by placing a letter dated 29.10.2019, 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In the result, Revenue’s appeal is dismissed, as withdrawn.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 13th day of November, 2019.
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