ITO, WARD - 27(4), HALDIA , PURBA MIDNAPORE vs. ASIM KUMAR MONDAL , PURBA MEDINIPUR

This appeal is preferred by the revenue against the order of Ld. CIT(A) – 11, Kolkata dated 27.03.2018 and the solitary issue involved therein relates to the deletion by the Ld. CIT(A) of the addition of Rs. 57,98,906/- made by the AO on account of alleged bogus liability of transportation charges.

At the time of hearing fixed today, i.e. on 13.02.2019, none has appeared on behalf of the assessee. The learned DR however has filed a letter issued by the concerned Assessing Officer i.e. ITO, Ward 27(4), Haldia stating that the tax effect involved in this appeal of the revenue being less than the monetary limit of Rs. 20 lakhs fixed by the CBDT vide Circular No. 3/2018 dated 11.07.2018, the department may be allowed to withdraw this appeal. The permission as sought by 2 Asim Kumar Mondal Assessment Year: 2013-14 the department is granted and this appeal of the revenue is dismissed as withdrawn.

In the result, the appeal of the assessee is dismissed. Order Pronounced in the Open Court on 13th February, 2019.