What did the Tribunal hold?

The Tribunal accepted the assessee's prayer to withdraw the appeal. Therefore, the appeal was dismissed as withdrawn.

The assessee, M/s. ABP Pvt. Ltd., filed an appeal against a revision order for AY 2014-15. At the time of hearing, the assessee's counsel requested to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw their appeal before the Tribunal.

M/S. Abp Private Ltd. vs PCIT | ITAT Kolkata 2019

Income Tax Appellate Tribunal, “B” BENCH: KOLKATA

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

Hearing: 31.01.2019Pronounced: 08.02.2019

ORDER Per Shri A.T.Varkey, JM This is an appeal preferred by the assessee against the revision order of Ld. Pr.CIT-3, Kolkata dated 26.12.2017 for AY 2014-15.

At the time of hearing Ld. Counsel for the assessee submitted that the assessee had advised him to withdraw the appeal, therefore, he prayed before us to treat this appeal as withdrawn. Ld. DR did not raise any objection. Hence, we accept the prayer of the Ld. Counsel and threat this appeal as dismissed being withdrawn.

In the result, appeal of assessee is dismissed as withdrawn. Order is pronounced in the open court on 8th February, 2019. Sd/- Sd/- (Dr. A. L. Saini) (A. T. Varkey) Accountant Member Judicial Member

Dated: 8th February, 2019 Jd.(Sr.P.S.)

Copy of the order forwarded to:

1 Appellant – M/s. A B P Private Ltd.6, Prafulla Sarkar Street, Kolkata-700 001. 2 Respondent – Pr. CIT-3, Kolkata. 3 ACIT , Kolkata. DR, Kolkata Benches, Kolkata (sent through e-mail) 4

M/S. ABP PRIVATE LTD.,KOLKATA vs. PRINCIPAL CIT - 3, KOLKATA, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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