KWALITY LIMITED,DELHI vs. THE DCIT, CENTRAL CIRCLE 2(3), KOLKATA

ITSSA 100/KOL/2023Status: DisposedITAT Kolkata11 March 2024AY 2013-142 pages

AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeals. The reasoning was based on the assessee's submission that the issues raised in the appeals had been resolved by deleting the demand from the Assessing Officer's record/portal, thereby eliminating any subsisting grievance for the assessee. Consequently, the Tribunal dismissed all the appeals filed by the assessee as withdrawn. No specific issue was left undecided, as the appeals were disposed of on a procedural basis.

What were the facts?

The assessee, Kwality Ltd., filed appeals before the Income Tax Appellate Tribunal (ITAT), Kolkata Bench 'A', against the orders of the Commissioner of Income Tax (Appeals)-20, Kolkata. These appeals pertained to Assessment Years 2011-12 to 2018-19. The assessee subsequently filed a letter requesting the withdrawal of these appeals. The grounds for withdrawal were that the issues raised had been addressed by deleting the demand from the Assessing Officer's record/portal, leaving the assessee with no subsisting grievance.

What were the issues?

1. Whether the assessee's appeals for AYs 2011-12 to 2018-19 can be dismissed as withdrawn, given the assessee's request based on the resolution of the disputed issues? Assessee's Contention: The assessee argued that the appeals should be allowed to be withdrawn as the issues raised have been given effect to by deleting the demand from the Assessing Officer's record/portal, and there is no longer any subsisting grievance. The assessee relied on its letter requesting withdrawal. Revenue's Contention: The judgment records no specific argument from the revenue regarding the withdrawal of the appeals.

AI-generated summary — verify with the full judgment below

आयकर अपील�य अ�धकरण, कोलकाता पीठ “ए’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA �ी राजेशकुमार, लेखा सट�य एवं �ी संजय शमा� �या�यक सद�य के सम� [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.(SS).A. Nos. 98 to 105/Kol/2023 Assessment Years: 2011-12 to 2018-19 Kwality Ltd. Vs. DCIT, CC-2(3), Kolkata

(PAN: AABCK 1289 R)

( अपीलाथ� ) Respondent / !"यथ� Appellant /

Date of Hearing / सुनवाई 13.12.2023

क% �त'थ Date of Pronouncement/ 11.03.2024 आदेश उ*घोषणा क% �त'थ For the Appellant/ Shri Sudesh Garg, Advocate �नधा�0रती क% ओर से For the Respondent/ Shri S. Datta, CITDR राज�व क% ओर से

ORDER / आदेश Per Bench:

These are the appeals preferred by the assessee against the orders of the Ld. Commissioner of Income Tax (Appeals)-20, Kolkata (hereinafter referred to as the Ld. CIT(A)”] dated 22.09.2022 for the AYs 2011-12 to 2018-19.

The assessee has filed a letter requesting the Bench to allow the withdrawals of these appeals on the ground that issue raised have been given effect to by deleting the demand from the AO’s record/portal and there is no subsisting grievance of the

2 I.T.A. Nos.98 to 105/Kol/2023 Assessment Years: 2011-12 to 2018-19 M/s Kwality Ltd. assessee. Accordingly accepting the request of the assessee, we hereby dismiss all the appeals of the assessee as withdrawn.

In the result, all the appeals of the assessee are dismissed. 3.

Order is pronounced in the open court on 11th March, 2024

Sd/- Sd/-

(Sonjoy Sarma /संजय शमा�) (Rajesh Kumar/राजेश कुमार) Judicial Member/�या�यक सद�य Accountant Member/लेखा सद�य Dated: 18th March, 2024 SM, Sr. PS Copy of the order forwarded to: 1. Appellant- M/s Kwality Ltd., KDIL House, F-82, Shivaji Place, Rajouri Garden, Delhi-110027 2. Respondent – DCIT, CC-2(3), Kolkata 3. Ld. CIT(A)-20, Kolkata 4. Ld. Pr. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail)

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