M/S. SHALIMAR DEALERS PVT. LTD.,KOLKATA vs. ITO, WARD - 1(3), KOLKATA, KOLKATA

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ITA 481/KOL/2018Status: DisposedITAT Kolkata28 December 2018AY 2009-102 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the appeal was indeed filed twice and that the first appeal had already been disposed of. Therefore, the current appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT. The assessee's counsel later filed a letter withdrawing the appeal, stating it was erroneously filed twice.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to being erroneously filed twice and already adjudicated.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH : KOLKATA

Before: Hon’ble Shri S.S.Godara, JM & Hon’ble Shri M.Balaganesh, AM]

Hearing: 24.12.2018Pronounced: 28.12.2018

Date of Hearing : 24.12.2018 Date of Pronouncement : 28.12.2018 ORDER Per M.Balaganesh, AM

1.

This appeal by the Assessee arises out of the order of the Learned Commissioner of Income Tax(Appeals)-1, Kolkata [in short the ld CIT(A)] in Appeal No.1187/CIT(A)- I/W-1(3)/2015-16 dated 16.01.2017 against the order passed by ITO, Ward-1(3), Kolkata [ in short the ld AO] under section 143(3) / 263 of the Income Tax Act, 1961 (in short “the Act”) dated 31.03.2015 for the Assessment Year 2009-10.

2.

At the outset we find that the ld.AR of the assessee had filed a letter dated 24.12.2018 withdrawing the appeal filed by the assessee as it was erroneously filed twice. He also placed on record the copy of the Tribunal order in dated 20.07.2018 wherein the appeal had already been disposed off in respect of the appeal

M/s Shalimer Dealers Pvt. Ltd. A.Yr. 2009-10 filed for the first time. Accordingly, we dismiss the appeal of the assessee as withdrawn.

3.

In the result, the appeal of the Assessee is dismissed as withdrawn.

Order pronounced in the Court on 28.12.2018

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