M/S. EMC LIMITED,KOLKATA vs. PRINCIPAL C.I.T., CENTRAL - 1, KOLKATA, KOLKATA

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ITA 498/KOL/2018Status: DisposedITAT Kolkata22 May 2020AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the Ld. DR did not object to the withdrawal. Therefore, the appeal filed by the assessee was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT. At the outset of the hearing, the assessee's counsel informed the bench that they had instructions to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal, which was granted by the Tribunal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH: KOLKATA

Before: Shri A. T. Varkey, JM & Dr. A.L. Saini, AM]

Hearing: 17.02.2020

ORDER Per Shri A.T.Varkey, JM This is an appeal preferred by the assessee is against the revision order of Ld. Pr.CIT-1, Kolkata dated 19.12.2017 for AY 2013-14.

2.

At the outset itself, the Ld. Counsel for the assessee submitted before the bench that he has instruction from the assessee to withdraw the appeal filed by the assessee. Hence, he prayed before the bench for withdrawal of this appeal. The Ld. DR did not raise any objection for withdrawal of the appeal. Hence, we dismiss the appeal filed by the assessee by treating it as withdrawn.

3.

Before parting, it is noted that the order is being pronounced after the ninety (90) days of hearing. However, taking note of the extraordinary situation in the light of the COVID-19 pandemic and lockdown, the period of lockdown days need to be excluded. For coming to such a conclusion, we rely upon the decision of the Co- ordinate Bench of the Mumbai Tribunal in the case of DCIT vs. JSW Limited in & 6103/Mum/2018, Assessment Year 2013-14, order dt. 14th

M/s. EMC Limited May, 2020. In the light of the above discussion, the appeal of assessee is dismissed as withdrawn.

4.

In the result, the appeal of assessee is dismissed being withdrawn.

Order is pronounced in the open court on 22 May, 2020 Sd/- Sd/- ( A.L. Saini) (Aby. T. Varkey) Accountant Member Judicial Member Dated : 22 May,2020 Jd.(Sr.P.S.) Copy of the order forwarded to: Appellant - M/s. EMC Limited, 8th floor, Wing B, Constantia Office 1. complex, 11 Dr. U.N. Brahmachari Street, Kolkata-700 017. Respondent – Pr. CIT, Central circle-1, Kolkata. 2 The CIT(A)-20, Kolkata (sent through e-mail) 3.

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