DIWAKAR VINIYOGA PVT. LTD.,KOLKATA vs. ACIT, CIR. 6(2), KOLKATA

This appeal by the assessee is directed against the order of ld. CIT(A), National Faceless Appeal Centre vide order No. ITBA/NFAC/S/250/2020-21/1031329480(1) dated 09.03.2019 for A.Y. 2017-18 passed against the assessment order u/s 143(3) of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’) by ACIT, Circle- 6(2),Kolkata dated 22.05.2019.

None appeared on behalf of the assessee and Shri Biswanath Das, Sr. DR appeared for the revenue.

At the outset, we note from the letter dated 01.08.2022 filed on behalf of the assessee that assessee wants to withdraw its appeal since the assessee company Diwakar Viniyog Private Limited has since been merged with Sneha Enclave Private Limited pursuant to the order of Diwakar Viniyoga Pvt. Ltd. (since merged with Sneha Enclave Private Ltd.) A.Y: 2017-18 Hon’ble NCLT, Kolkata Bench dated 02.02.2021 with effect from 1st April, 2019. Since the assessee-appellant has requested to dismiss the appeal as withdrawn, there is no point in keeping the impugned appeal pending. Apropos the discussion (supra) and since Shri Biswanath Das, Sr. DR does not have any objection in withdrawing the same, we allow the assessee to withdraw the impugned appeal.