What did the Tribunal hold?

The tribunal noted that the assessee was not pressing its grounds of appeal. Consequently, the appeals filed by the assessee were dismissed.

The assessee filed appeals against the CIT(A)'s order concerning the disallowance of education cess deduction. The assessee later informed the tribunal that it was not interested in prosecuting its appeals due to a change in law.

What were the issues?

The primary issue was the disallowance of deduction of education cess claimed by the assessee.

Itc Infotech India Limited vs A.C.I.T., Circle-2(1) | ITAT Kolkata 2022

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

Before: Shri Rajpal Yadav, Vice-(KZ) & Shri Rajesh Kumar

Per Bench:- These appeals were listed on 28th June, 2022. The Bench has passed the following order in 28.06.2022 : The Appeal was called out today and heard by the Bench constituted by: SHRI RAJPAL YADAV SHRI RAJESH KUMAR VICE PRESIDENT ACCOUNTANT MEMBER Assessee represented by: Bikash Chanda and Aakash Agrarwal, AR Department represented by: Gaurav Kananjia, CIT DR and Subendu Dutta, Addl.CIT & 1853/KOL/2019 A.Ys. 2014-2015 & 2015-2016 ITC Infotech India Limited

The assessee and revenue are in cross-appeals against the order of the Id. CIT(A)-22, Kolkata, at. 08/08/2018 & 31/05/2019 for Assessment Years 2014-15 & 2015-16. The Ld. Counsel for the assessee submitted that & 1853/Kol/2019, are filed by the assessee and the only substantial issue involved in both the appeals relate to disallowance of deduction of education cess claimed by the assessee. He submitted that, in view of the latest amendment in law, the assessee is not interested in prosecuting its appeals. In other words, he submitted that, the assessee would not be pressing this issue before the Tribunal. He further submitted that he would be filing an undertaking to this effect, issued by the management of the assessee company by tomorrow. As far as the appeals of the revenue are concerned, the Id. CIT D/R sought adjournment. Since the assessee is not pressing the grounds raised in its appeal, therefore, the hearing in these appeals are concluded and order are reserved whereas hearing in the appeals of the revenue is adjourned to 16th August,2022. Ordered accordingly. Sd/- Sd/- RAJESH KUMAR RAJPAL YADAV ACCOUNTANT MEMBER VICE PRESIDENT

As observed by us, the assessee has filed a letter dated 28th June, 2022 itself, whereby it’s ld. Authorized Representative Shri Sanjeev Seksaria pleaded that the assessee is not pressing the grounds involved in these appeals. Hence, both the appeals are dismissed.

In the result, both the appeals of the assessee are dismissed. Order pronounced in the open Court on July 11, 2022. Sd/- Sd/- (Rajesh Kumar) (Rajpal Yadav) Accountant Member Vice-President (KZ) Kolkata, the 11th day of July, 2022 2 & 1853/KOL/2019 A.Ys. 2014-2015 & 2015-2016 ITC Infotech India Limited Copies to : (1) ITC Infotech India Limited, Virginia House, 37, J.L. Nehru Road, Kolkata-700071

(2) Assistant Commissioner of Income Tax, Circle-2(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069

ITC INFOTECH INDIA LIMITED,KOLKATA vs. A.C.I.T.,CIRCLE-2(1), KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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