BTL EPC LTD,KOLKATA vs. DCIT, CIRCLE-1(1), KOLKATA, KOLKATA

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ITA 698/KOL/2017Status: DisposedITAT Kolkata31 January 2019AY 2012-132 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had filed a letter to withdraw the appeal and the Revenue did not oppose it. Therefore, the appeal was treated as withdrawn.

What were the facts?

The assessee filed an appeal for assessment year 2012-13 challenging an order passed under section 263 of the Income Tax Act. The assessee subsequently filed a letter seeking to withdraw the appeal.

What were the issues?

The primary issue was whether the appeal filed by the assessee should be dismissed as withdrawn based on their request.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “C” KOLKATA

Before: Shri S.S.Godara & Dr. A.L. Saini

आदेश /O R D E R PER S.S.Godara, Judicial Member:- This assessee’s appeal for assessment year 2012-13 challenges correctness of Commissioner of Income Tax-1, Kolkata’s order dated 03.03.2017, passed in case No. F.No.Pr.CIT-1/Kol/Revision u/s 263/2016- 17/14584-87 in proceedings u/s 263 of the Income Tax Act, 1961.

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