M/S. BERGER PAINTS INDIA LTD.,KOLKATA vs. PR.CIT-4, KOLKATA

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ITA 1101/KOL/2019Status: DisposedITAT Kolkata01 October 2020AY 2012-132 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal granted the assessee's request to withdraw the appeals. Consequently, both appeals filed by the assessee were dismissed as withdrawn.

What were the facts?

The assessee filed two appeals against orders passed by the Principal Commissioner of Income Tax under Section 263 of the Income Tax Act for Assessment Years 2012-13 and 2014-15. The assessee later sought to withdraw both appeals.

What were the issues?

Whether the assessee should be permitted to withdraw their appeals. The core issue of the Section 263 orders was not adjudicated.

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 BENCH (B

Before: Shri P.M. Jagtap & Shri A.T. Varkey]

order : October 01, 2020 ORDER Per Bench: These two appeals filed by the assessee are directed against two separate orders passed by the Ld. Pr. CIT – 4, Kolkata u/s 263 of the Income Tax Act, 1961 on 01.03.2019 and 05.03.2018 for A.Y. 2012-13 and 2014-15 respectively.

2.

During the course of appellate proceedings before the Tribunal, the assessee has made an application dated 23.09.2020 seeking permission of the bench to withdraw both these appeals. Since the learned DR has no objection in this regard, the permission as sought by the assessee is granted and both these appeals of the assessee are dismissed as withdrawn.

1.

2 & 1102/Kol/2019 Assessment Year: 2012-13 & 2014-15 Berger Paints India Limited 3. In the result, both the appeals of the assessee are dismissed as withdrawn. Order Pronounced in the Open Court on 1st October, 2020.

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