M/S. RUTTONPORE PLANTATIONS PVT. LTD.,KOLKATA vs. DCIT, CC - 4(3), KOLKATA, KOLKATA

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ITA 970/KOL/2018Status: DisposedITAT Kolkata10 November 2021AY 2010-112 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted the assessee's request to withdraw the appeal and that the Revenue did not object. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the invocation of revisionary jurisdiction by the Principal CIT. Subsequently, the assessee submitted a letter seeking withdrawal of the appeal.

What were the issues?

Whether the assessee's appeal against the revisionary order should be dismissed as withdrawn.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, KOLKATA

Before: HON’BLE SHRI ABY T. VARKEY, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Respondent: Shri Amol S.Kamat, Ld. CIT-DR

O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2010-11 contest invocation of revisionary jurisdiction u/s 263 by Ld. Pr. CIT Central, Kolkata – 2 vide order dated 19.03.2018.

2.

The registry placed on record assessee’s letter dated 18.09.2019 wherein the assessee seeks withdrawal of the appeal. The main effective contents of the same read as under: “In context to the above appeal it is submitted before your lordship that we no longer want to proceed with the aforesaid appeal as the same in not essential anymore and therefore it is requested before your lordship to dismiss the appeal as withdrawn.”

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