SHIPRA ENCLAVE (P) LTD.,KOLKATA vs. ITO, WARD-9(4), KOLKATA

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ITA 474/KOL/2020Status: DisposedITAT Kolkata22 April 2022AY 2015-162 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal granted the assessee's request to withdraw the appeal. Consequently, the appeal filed by the assessee was dismissed as withdrawn.

What were the facts?

The assessee, Shipra Enclave Pvt. Ltd., filed an appeal against an order passed under section 263 of the Income Tax Act. The Director of the assessee-company subsequently filed an application to withdraw the appeal.

What were the issues?

Whether the assessee should be permitted to withdraw its appeal. The primary issue was the assessee's request for withdrawal.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

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

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

Per Rajpal Yadav, Vice-President (KZ):- This appeal filed by the assessee is directed against the order of ld. Principal Commissioner of Income Tax-3, Kolkata dated 10.06.2020 passed under section 263 of the Income Tax Act, 1961.

2.

The Director of the assessee-Company has moved an application dated 06.04.2022 seeking the permission of the Bench to withdraw this appeal. 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as sought by the Director of the assessee-Company is granted and accordingly the appeal of the assessee is dismissed as withdrawn. 1

3.

In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on April 22, 2022.

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