SHRI RAVI SHANKAR SARAF,KOLKATA vs. ITO, WARD - 45(1), KOLKATA
What did the Tribunal hold?
The Tribunal granted the assessee's request to withdraw the appeal. The learned DR did not object to the withdrawal. Consequently, the appeal was dismissed as withdrawn.
What were the facts?
The assessee filed an appeal against the order of the CIT(A). At the time of hearing, the assessee sought to withdraw the appeal. The reason for withdrawal was that the tax demand raised in the assessment order was Nil.
What were the issues?
The primary issue was whether the assessee should be permitted to withdraw the appeal. The assessee's request was based on the tax demand being Nil.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, KOLKATA BENCH (SMC
Before: Shri P.M. Jagtap(KZ)]
Per P.M. Jagtap, Vice President (KZ) This appeal filed by the assessee is directed against the order of Ld. CIT(A) – 13, Kolkata dated 20.09.2018.
At the time of hearing fixed today, the assessee has filed an application seeking permission of the bench to withdraw this appeal on the ground that the demand for tax raised in the assessment order is Nil. Since the learned DR has not raised any objection in this regard, the permission as sought by the assessee is granted and this appeal of the assessee is dismissed as withdrawn.
Assessment Year: 2010-11 Shri Ravi Shankar Saraf
In the result, the appeal of the assessee is dismissed as withdrawn. Order Pronounced in the Open Court on 24th April, 2019.
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