Facts
The assessee-company filed appeals against the orders of the Additional/Joint Commissioner of Income Tax. The Director of the assessee-company moved an application to withdraw these appeals.
Held
The Tribunal granted the permission to withdraw the appeals as sought by the Director of the assessee-company, as the Departmental Representative had no objection.
Key Issues
Whether the assessee's appeals can be dismissed as withdrawn upon their application and without objection from the Revenue.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘SMC’ BENCH, KOLKATA
Before: Shri Duvvuru RL Reddy, Vice-(KZ)
ITA No. 12/KOL/2025 (A.Y. 2020-2021) & (A.Y. 2021-2022) Jagruti Componics Pvt. Limited IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA Before Shri Duvvuru RL Reddy, Vice-President (KZ) & 13/KOL/2025 Assessment Years: 2020-2021 & 2021-2022 Jagruti Componics Pvt. Limited,……………Appellant C/o. Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite 213, 2nd Floor, Kolkata-700069, West Bengal [PAN:AAACJ9397E] -Vs.- Income Tax Officer,……………………………..Respondent Ward-1(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances by: Shri Siddharth Agarwal, Advocate, appeared on behalf of the assessee Shri Kallol Mistry, JCIT, Sr. D.R., appeared on behalf of the Revenue Date of concluding the hearing: June 23, 2025 Date of pronouncing the order: July 22, 2025 O R D E R
The present appeals bearing and 13/KOL/2025 are directed at the instance of assessee against the orders of ld. Additional/ Joint Commissioner of Income Tax (A.Y. 2020-2021) & (A.Y. 2021-2022) Jagruti Componics Pvt. Limited (Appeals)-1, Guwahati dated 18th November, 2024 and 8th November, 2024 passed for Assessment Years 2020-2021 and 2021-2022 respectively.
The Director of the assessee-Company has moved an application dated 21.05.2025 seeking the permission of the Bench to withdraw these appeals. Since the ld. D.R. has no objection in this regard, the permission as sought by the Director of the assessee-Company is granted and accordingly both the appeals of the assessee are dismissed as withdrawn.
In the result, both the appeals of the assessee are dismissed. Order pronounced in the open Court on 22/07/2025.