What did the Tribunal hold?

The Tribunal noted the assessee's request not to prosecute the appeal and, with no objection from the Revenue, acceded to the request. Consequently, the appeal was dismissed as withdrawn.

The assessee company, Wideangle Financial Services Limited, filed an appeal against the order of the CIT(A). The Director of the assessee company subsequently filed an application stating they were not interested in prosecuting the appeal.

What were the issues?

The primary issue was whether the assessee wished to withdraw their appeal before the tribunal.

M/S Wideangle Financial Services… vs I.T.O., Ward-6(4) | ITAT Kolkata 2021

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

Before: Shri P.M. Jagtap, Vice-(KZ) & Shri A.T. Varkey

Per Shri P.M. Jagtap, Vice-President (KZ):- This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals)-2, Kolkata dated 13.11.2019.

Shri Ramanand Rustagi, the Director of the assessee-company has filed an application dated 3rd November, 2021 stating that they are not interested to prosecute this appeal, which may be dismissed as withdrawn. The ld. D.R. has also not raised any objection in this regard.

Wideangle Financial Services Limited The request of the Director of the assessee is acceded to and this appeal of the assessee is dismissed as withdrawn.

In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on November 12, 2021. Sd/- Sd/- (A.T. Varkey) (P.M. Jagtap) Judicial Member Vice-President (KZ) Kolkata, the 12th day of November, 2021 Copies to : (1) Wideangle Financial Services Limited, Marshall House, 33/1, N.S. Road, Room No. 412 & 418, Kolkata-700001

(2) Income Tax Officer, Ward-6(4), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069

M/S WIDEANGLE FINANCIAL SERVICES LTD.,KOLKATA vs. I.T.O.,WARD-6(4), KOLKATA,

What did the Tribunal hold?

What were the facts?

What were the issues?

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