ELDYNE ELECTRO SYSTEMS PVT LTD,KOLKATA vs. D.C.I.T CIR - 1,KOLKATA, KOLKATA

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ITA 1015/KOL/2013Status: DisposedITAT Kolkata05 April 2018AY 2009-102 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 accepted the assessee's prayer to withdraw the appeals. Both appeals were dismissed as not pressed.

What were the facts?

The assessee filed appeals for AYs 2008-09 and 2009-10. The assessee's counsel stated that they did not wish to press the appeal for AY 2008-09. For AY 2009-10, the AO had already granted the relief sought in Section 154 proceedings.

What were the issues?

Whether the appeals should be pressed or withdrawn by the assessee. The primary issue was the assessee's decision not to pursue the appeals further.

Which sections of the Income-tax Act were involved?

Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH: KOLKATA

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

Hearing: 05.04.2018Pronounced: 05.04.2018

Per Shri A.T.Varkey, JM Both these appeals filed by the assessee are against the separate orders of Ld. CIT(A)-XXIV, Kolkata dated 18.02.2013 for AYs 2008-09 and 2009-10. 2. At the time of hearing Ld. Counsel for the assessee submitted that he does not want to press the appeal for AY 2008-09 and in appeal for AY 2009-10, the AO allowed the relief as prayed for in Sec. 154 proceedings, therefore he does not want to press both these appeals before the Tribunal. Hence, he prayed for withdrawal of the same. Ld. DR has got no objection. In view of this, we accept the prayer of the Ld. Counsel and dismiss both these appeals of assessee as not pressed. The appeals of assessee are dismissed being withdrawn. 3. In the result, both the appeals of assessee are dismissed being withdrawn. Order is pronounced in the open court.

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