SHRI RAVI SHANKAR SARAF,KOLKATA vs. ITO, WARD - 45(1), KOLKATA

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ITA 2313/KOL/2018Status: DisposedITAT Kolkata24 April 2019AY 2011-122 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal granted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn since the tax demand was Nil and the revenue did not object.

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 allowed to withdraw the appeal. The withdrawal was sought due to a Nil tax demand.

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 19.09.2018.

2.

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in this regard, the permission as sought by the assessee is granted and this appeal of the assessee is dismissed as withdrawn.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: 2011-12 Shri Ravi Shankar Saraf

3.

In the result, the appeal of the assessee is dismissed as withdrawn.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