LATE SH BHAGAT CHAJJU RAM MEMORIAL TRUST,SHASTRI NAGAR JAMMU vs. JCIT (A), KOLKOTA

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ITA 1838/KOL/2024Status: DisposedITAT Kolkata30 July 2025AY 2017-18Bench: SHRI RAJESH KUMAR (Accountant Member), SHRI PRADIP KUMAR CHOUBEY (Judicial Member)1 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The assessee requested to withdraw the appeal before the Kolkata bench due to a technical issue and because the jurisdiction for the case lies with the Amritsar bench. The tribunal dismissed the appeal as withdrawn.

What were the facts?

The assessee preferred an appeal against the order of the CIT(A) for AY 2017-18. The appeal was e-filed and transferred to the Kolkata bench. The assessee had also filed a similar appeal before the Amritsar bench.

What were the issues?

Whether the assessee can withdraw the appeal due to prior filing before another jurisdictional bench and technical transfer issues.

Which sections of the Income-tax Act were involved?

Section 143(1)(a),Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, KOLKATA

For Respondent: Shri Altaf Hussain, DR
Hearing: 15.07.2025Pronounced: 30.07.2025

This is an appeal preferred by the assessee against the order of the CIT (A), Kolkata (hereinafter referred to as the “Ld. CIT(A)”] dated 28.06.2024 for the AY 2017-18.

2.

At the outset, Ld. Counsel for the assessee vide letter dated 10.07.2025 has requested before the Bench to withdraw the instant appeal, which read as under: -

”

3.

Accordingly we dismiss the appeal of the assessee as withdrawn.

4.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open court on 30.07.2025.

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