NISSIN ABC LOGISTICS PRIVATE LIMITED,WEST BENGAL vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 7(1), KOLKATA

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ITA 240/KOL/2025Status: DisposedITAT Kolkata20 May 2026AY 2021-224 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal considered the assessee's withdrawal application and, with no objection from the Revenue, dismissed the appeal. The assessee was granted liberty to revive the appeal if any adverse decision was taken by the Revenue.

What were the facts?

The assessee filed an appeal against the final assessment order. During the hearing, the assessee sought to withdraw the appeal as most of the grounds were settled or not pressed.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to settlement of grounds and the Tribunal's decision on such withdrawal.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13),Section 144B,Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C” BENCH, KOLKATA

For Appellant: Shri Akhilesh Gupta, Advocate
For Respondent: Shri Praveen Kishore, CIT (DR)
Hearing: 12.05.2026Pronounced: 20.05.2026

IN THE INCOME TAX APPELLATE TRIBUNAL ‘C” BENCH, KOLKATA SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER

ITA No. 240/KOL/2025 Assessment Year : 2021-22

Nissin ABC Logistics Private Vs. Deputy Commissioner Limited, of Income Tax, Circle - 2nd Floor, 46C, Park Street, 7(1), H.O. Rafi Ahmed, Kidwai Road, Aayakar Bhawan, P-7, West Bengal - 700016 Chowringhee Square, [PAN: AABCN0379D] Kolkata - 700069 APPELLANT RESPONDENT

Assessee by : Shri Akhilesh Gupta, Advocate Revenue by : Shri Praveen Kishore, CIT (DR)

Date of hearing : 12.05.2026 Date of Pronouncement : 20.05.2026

O R D E R PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER

This is an appeal filed by the assessee on 30.01.2025 against the final assessment order passed by the Assessing Officer (hereinafter referred to as ‘the AO’) dated 28.11.2024 vide DIN & Order No. DIN & order No. ITBA/AST/S/143(3)/2024-25/10707732, passed under Section 143(3) read with section 144C(13) r.ws. 144B of the Act.

2 ITA No. 240/KOL/2025 Nissin ABC Logistics Private Limited 2. Today, at the outset of hearing, the Ld. Counsel submitted that the assessee wants to withdrawal the appeal since Ground No. 1 to 9 raised by the assessee is settled in the OGE, Ground No. 11 & 12 has been resolved while disposing of application filed under Section 154 of the Act and Ground No. 13 & 14 were not pressed. In this regard, the assessee has filed a withdrawal application dated 14.04.2026 which is as under:

3 ITA No. 240/KOL/2025 Nissin ABC Logistics Private Limited

3.

On the other hand, as per the above withdrawal application, the Ld. DR has no objection.

4.

Considering the withdrawal application filed by the assessee (noted supra), we are dismissing the appeal of the assessee with a liberty to

4 ITA No. 240/KOL/2025 Nissin ABC Logistics Private Limited revive the appeal in case of any adverse decision is taken by the Revenue Officers. Accordingly, we dismiss the appeal of the assessee.

5.

In the result, appeal of the assessee is dismissed in above terms.

Order pronounced on 20.05.2026. Sd/- Sd/- (George Mathan) (Laxmi Prasad Sahu) Judicial Member Accountant Member Dated: 20.05.2026 AK, Sr. P.S. Copy of the order forwarded to: 1. Appellant 2. Respondent 3. Pr. CIT 4. CIT(A) 5. CIT(DR)

//True copy// By order

Assistant Registrar, Kolkata Benches

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