PERFECT INVESTMENT CONSULTANCY PVT. LTD.,KOLKATA vs. I.T.O.,WARD-1(4), KOLKATA

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ITA 2034/KOL/2019Status: DisposedITAT Kolkata16 April 2021AY 2014-152 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. The assessee then withdrew the appeal as they had received the required relief from the tax imposed in the protective assessment order.

What were the facts?

The assessee filed an appeal before the ITAT with a delay of 112 days. The assessee later sought to withdraw the appeal.

What were the issues?

Whether the appeal should be admitted despite the delay and whether the withdrawal of the appeal should be allowed.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

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

Before: Sri J. Sudhakar Reddy & Sri Aby T. Varkey

order

: April 16th, 2021 ORDER

Per J. Sudhakar Reddy, AM:

1.

This is an appeal filed by the assessee directed against the order of the Learned Commissioner of Income Tax (Appeals)-12, Kolkata, [hereinafter the “CIT(A)”], passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dated 28.09.2018 for the Assessment Year 2014-15.

2.

There is a delay of 112 days in filing of the appeal. After hearing the contentions and perusing the petition for condonation of delay, we are convinced that the assessee was prevented from sufficient cause from filing of this appeal in time. Hence, we condone the delay and admit the appeal. 3. The assessee submitted that he is withdrawing the appeal for the reason that the assessee already received the required relief from the tax imposed in the protective assessment order. The ld. D/R had no objection to this appeal being dismissed as withdrawn. Thus we dismiss this case as withdrawn. 4. In the result, the appeal of the assessee is dismissed as withdrawn. Kolkata, the 16th April, 2021. [Aby T. Varkey] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated: 16.04.2021 Bidhan (P.S.)

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