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

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ITA 1233/KOL/2018Status: DisposedITAT Kolkata13 February 2019AY 2013-142 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Revenue sought to withdraw the appeal as the tax effect was below the monetary limit prescribed by the CBDT. The Tribunal granted permission for withdrawal.

What were the facts?

The Revenue appealed the deletion of an addition of Rs. 57,98,906/- made by the Assessing Officer on account of alleged bogus transportation charges. The assessee did not appear for the hearing.

What were the issues?

Whether the Revenue's appeal should be withdrawn due to low tax effect.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH (D

Before: Shri P.M. Jagtap & Shri S. S. Godara, JM]

order

: February 13, 2019 ORDER

Per P.M. Jagtap, Vice President

1.

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.

2.

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2 Asim Kumar Mondal Assessment Year: 2013-14 the department is granted and this appeal of the revenue is dismissed as withdrawn.

3.

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

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