GAJANAND BARTER,KOLKATA vs. PCIT-3, KOLKATA
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 Consequently, the appeal filed by the assessee was dismissed as withdrawn.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 filed an appeal for assessment year 2015-16. The appeal was initially pointed out as time-barred, but the limitation period was extended due to the COVID-19 pandemic. The assessee then sought permission to withdraw the appeal.
What were the issues?
The primary issue was whether the appeal was maintainable despite being time-barred, and the subsequent issue was the assessee's request to withdraw the appeal.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, KOLKATA BENCH “A”, KOLKATA
Before: SHRI SANJAY GARG & SHRI RAJESH KUMAR
O R D E R
PER RAJESH KUMAR, ACCOUNTANT MEMBER:
The present appeal has been preferred by the assessee for the assessment year 2015-16 against the order dated 20.02.2020 of the Principal Commissioner of Income Tax-3, Kolkata.
Though the Registry has pointed out that the appeal is time barred, however, in view of the decision of the Hon’ble Supreme Court in the case of Miscellaneous Application No. 665 of 2021 in SMW(C) No. 3 of 2020, the period of filing appeal during the COVID- 19 pandemic is to be excluded for the purpose of counting the M/s. Gajanand Barter A.Y. 2015-16 limitation period. In view of this, the appeal is treated as filed within the limitation period.
None appeared on behalf of the assessee. It is noticed that the assessee has sought permission of the Bench to withdraw this appeal filed by the assessee. Since the ld. DR has no objection in this regard, the permission as sought by the assessee is granted and this appeal of the assessee is dismissed as withdrawn.
In the result, the captioned appeal of the assessee is dismissed as withdrawn.
Order pronounced in the open court on 05.01.2022.
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