What did the Tribunal hold?

The Tribunal considered the assessee's request to withdraw the appeal. The Revenue did not object to the withdrawal.

The assessee filed an appeal for AY 2018-19. The assessee subsequently requested to withdraw the appeal as a similar appeal was already filed for the same assessment year.

What were the issues?

Whether an appeal can be withdrawn by the assessee when a similar appeal for the same assessment year is pending.

Pane Mart Private Limited vs CPC, Bangalore | ITAT Kolkata 2022

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

Before: SRI MANISH BORAD & SRI SONJOY SARMA

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 01.09.2021. 2. None appeared on behalf of the assessee. The assessee has submitted an application dated 07.03.2022 requesting to withdraw the present appeal as a similar appeal is filed by the I.T.A. No.: 56/Kol/2022 Assessment Years: 2018-19 Pan E Mart Private Limited. assessee instituted under ITA No. 09/Kol/2022 resulting in two appeals being instituted for the same assessment year. The ld. D/R has no objection in this regard.

In view of this, the appeal of the assessee in ITA No. 56/Kol/2022 is accordingly dismissed as withdrawn. Kolkata, the 10th June, 2022. [Sonjoy Sarma] [Manish Borad] Judicial Member Accountant Member Dated: 10.06.2022 Bidhan (P.S.) Copy of the order forwarded to:

Pan E Mart Private Limited, C/o 93A, Tiljala Road, Kolkata- 700 046. 2. CPC, Bangalore.

CIT(A)- National Faceless Appeal Centre (NFAC), Delhi.

CIT-

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

PANE MART PRIVATE LIMITED,KOLKATA vs. CPC, BANGALORE

What did the Tribunal hold?

What were the facts?

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Which sections of the Income-tax Act were involved?

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