REDTECH NETWORK INDIA PRIVATE LIMITED,KOLKATA vs. ACIT, CIR-2(2), KOLKATA, KOLKATA

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ITA 702/KOL/2017Status: DisposedITAT Kolkata19 March 2018AY 2012-133 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 considered the assessee's request and allowed the withdrawal of the appeal. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the AO for AY 2012-13. The assessee later filed a letter expressing their unwillingness to pursue the appeal due to the small amount of demand involved.

What were the issues?

Whether the assessee can withdraw their appeal before the ITAT due to the small quantum of demand involved.

Which sections of the Income-tax Act were involved?

Section 144C,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH : KOLKATA

Before: Hon’ble Shri Aby T. Varkey, JM & Hon’ble Shri M.Balaganesh, AM]

Hearing: 19.03.2018Pronounced: 19.03.2018

ORDER Per M.Balaganesh, AM

1.

This appeal by the Assessee against the order of ACIT, Circle-2(2), Kolkata [ in short the ld AO] under Section 144C read with Section 144C(5) read with section 143(3) of the Income Tax Act, 1961 (in short “the Act”) dated 30.01.2017 for the Assessment Year 2012-13.

2.

At the time of hearing, the ld. AR filed a letter dated 09.03.2018 expressing his willingness to withdraw the appeal filed before this Tribunal in view of the smallness of the amount involved in the dispute. The contents of the said order is reproduced herein below: 09.03.2018 Dear Sirs, We refer to the abovementioned appeal which is scheduled to be heard by your honours on 19th March, 2018. In this regard, the company requests your honours that it

Redtech Network India Pvt. Ltd. A.Yr.2012-13 does not wish to pursue the matter further as the quantum of demand is very less and hence, would like to withdraw the filed appeal. The Company most humbly requests your honours to consider it request in withdrawing the appeal. The company further wishes to state that the tax demanded by the department even when disputed by the company has already been paid. The payment details is being enclosed as Annexure-1. A copy of the appeal documents is enclosed as Annexure 2 for your honours ready reference. In case your honours should require any further information/clarification, the Company shall be glad to furnish the same. Thanking you, Yours Faithfully Alok Kothari Accordingly, the appeal of the assessee is hereby dismissed as withdrawn.

3.

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

Order pronounced in the Court on 19.03.2018

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