What did the Tribunal hold?

The Tribunal noted that the assessee had filed a letter to withdraw the appeal and the Revenue had no objection. Therefore, the appeal was dismissed as withdrawn.

The assessee filed an appeal against an order of the CIT. During the hearing, no one appeared on behalf of the assessee. The assessee had also filed a letter seeking withdrawal of the appeal.

What were the issues?

Whether the appeal filed by the assessee can be dismissed as withdrawn when no one appears and a withdrawal letter is filed.

Highland Tradelink Pvt. Ltd. vs CIT | ITAT Kolkata 2018

Income Tax Appellate Tribunal, KOLKATA ‘C’ BENCH, KOLKATA

Before: SriJ. Sudhakar Reddy&Sri S.S. Viswanethra Ravi, JudicialMember)

Assessment Year: 2009-10 Highland TradelinkPvt. Ltd…..…….……………………..……………………………………………….…..Appellant Manoj Jain 15B, Clive Row Kolkata – 700 001 [PAN : AACCH 9875 R] Commissioner of Income Tax, Kolkata-1, Kolkata.…………….........…………………………..Respondent Appearances by: ShriNone, appeared on behalf of the assessee. ShriG. Mallikarjuna, CIT,D/R. appearing on behalf of the Revenue. Date of concluding the hearing :May1st, 2018 Date of pronouncing the order :May 18th, 2018 ORDER Per J. Sudhakar Reddy, AM :-

This is an appeal filed by the assessee directed against the order of the Commissioner of Income Tax, Kolkata-1, Kolkata, dt. 27/02/2015, passed u/s 250 of the Income Tax Act, 1961 (hereinafter the ‘Act’), relating to Assessment Year 2009-10.

None appeared on behalf of the assessee. A letter of withdrawal of the appeal has been filed. The ld. D/R had no objection in the assessee withdrawing the appeal. Accordingly the appeal of the assessee is dismissed.

In the result, appeal of the assessee is dismissed as withdrawn.

HIGHLAND TRADELINK PVT. LTD.,KOLKATA vs. CIT, KOLKATA-1, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments