What did the Tribunal hold?

The Tribunal allowed the assessee's application to withdraw the appeal. The appeal was dismissed as withdrawn due to the filing error.

The assessee filed an appeal for AY 2018-19 before the Kolkata ITAT. The assessee later sought to withdraw the appeal, stating it was wrongly filed with the Kolkata Bench instead of the Guwahati Bench.

What were the issues?

The primary issue was the assessee's request to withdraw an appeal due to incorrect filing jurisdiction.

Borgang Tea Company Pvt. Ltd. vs I.T.O., CPC, Banglore | ITAT Kolkata 2022

Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA

Before: DR. MANISH BORAD

Per Manish Borad, Accountant Member:

This appeal filed by the assessee pertaining to the Assessment Year (in short “AY”) 2018-19 is directed against the order passed u/s 250 of the Income Tax Act, 1961 (in short the “Act”) by ld. Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [in short ld. “CIT(A)”] dated 11.10.2022. I.T.A. No.: 706/Kol/2022 Assessment Year: 2018-19 Borgang Tea Company Private Limited.

The assessee has filed an application dated 12.12.2022 before this Bench seeking permission to withdraw the present appeal as it has wrongly been filed with the Kolkata Bench except filing appeal in Guwahati Bench. Ld. D/R has no objection in this regard.

In view of this, the appeal of the assessee is accordingly dismissed as withdrawn. Kolkata, the 15th December, 2022. [Manish Borad] Accountant Member Dated: 15.12.2022 Bidhan (P.S.) Copy of the order forwarded to:

Borgang Tea Company Private Limited, 67, Ganesh Chandra Avenue, Kolkata- 700 013. 2. ITO, CPC, Bangalore.

CIT(A)-NFAC, Delhi.

CIT-

CIT(DR), Kolkata Benches, Kolkata.By order

BORGANG TEA COMPANY PVT. LTD.,KOLKATA vs. I.T.O., CPC, BANGLORE, BANGLORE

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments