M/S. DHAN SHREE IMPEX PVT. LTD.,KOLKATA vs. D.C.I.T., CC-3(2), KOLKATA, KOLKATA

ITSSA 5/KOL/2023Status: DisposedITAT Kolkata22 August 2023AY 2015-20163 pages

AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered the prayer made by the assessee's counsel to dismiss the appeal as withdrawn. The Tribunal noted that the Revenue had not filed any Cross Objection and therefore could not object to the assessee's request. The Tribunal held that if the assessee, being the appellant, wishes not to pursue the appeal, the respondent (Revenue) cannot raise an objection. Consequently, the Tribunal dismissed the appeal as withdrawn. The operative direction was the dismissal of the assessee's appeal.

What were the facts?

The assessee, M/s. Dhan Shree Impex Pvt. Limited, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Kolkata, challenging an order passed by the Commissioner of Income Tax (Appeals)-21, Kolkata, for Assessment Year 2015-2016. The appeal was presented to the Tribunal on January 30, 2023. The Revenue did not file any Cross Objection. During the proceedings, the learned Counsel for the assessee informed the Tribunal that the appellant no longer wished to pursue the appeal and requested it be dismissed as withdrawn. The Departmental Representative could not object to this request.

What were the issues?

1. Whether the appeal filed by the assessee, M/s. Dhan Shree Impex Pvt. Limited, for Assessment Year 2015-2016 should be dismissed as withdrawn, as prayed by the assessee. Assessee's Contention: The assessee, through its authorized representative, prayed that the appeal be dismissed as withdrawn, indicating they did not wish to pursue it further. Revenue's Contention: The Revenue, represented by the learned Departmental Representative, was unable to controvert the assessee's prayer for withdrawal, noting the absence of any Cross Objection filed by the Revenue.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, KOLKATA

Before: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar

Per Shri Rajpal Yadav, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals)-21, Kolkata dated 30th November, 2022 passed for A.Y. 2015-16.

IT(SS)A No. 5/KOL/2023 Assessment Year : 2015-2016 M/s. Dhan Shree Impex Pvt. Limited

The appeal was presented before the Tribunal on 30.01.2023. The Registry has served the notice upon the parties along with the memo of appeal. The Revenue has not filed any Cross Objection. The ld. Counsel for the assessee prayed that the appellant does not want to pursue this appeal and it be dismissed as withdrawn.

The ld. Departmental Representative was unable to controvert this prayer because there is no Cross Objection at the end of the Revenue.

On due consideration of the above facts, we dismiss this appeal as withdrawn because it is the appeal of the assessee and if it wishes not to pursue, then, the respondent can never make an objection. Accordingly the appeal is dismissed.

In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on August 22, 2023.

Sd/- Sd/- (Rajesh Kumar) (Rajpal Yadav) Accountant Member Vice-President(KZ) Kolkata, the 22nd day of August, 2023

IT(SS)A No. 5/KOL/2023 Assessment Year : 2015-2016 M/s. Dhan Shree Impex Pvt. Limited (1) M/s. Dhan Shree Impex Pvt. Limited, Copies to : C/o. M/s. Salarpuria Jajodia & Co., 7, C.R. Avenue 3rd Floor, Kolkata-700072

(2) Deputy Commissioner of Income Tax, Central Circle-3(2), Kolkata, 110, Shantipally, E.M. Bypass, Kolkata-700107 (3) Commissioner of Income Tax (Appeals), Kolkata-21; (4) Commissioner of Income Tax , (5) The Departmental Representative (6) Guard File TRUE COPY By order Assistant Registrar Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S.

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