M/S. SPPL HOTELS PVT. LTD.,KOLKATA vs. A.C.I.T., CIRCLE - 3(1), KOLKATA, KOLKATA

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ITA 1361/KOL/2024Status: DisposedITAT Kolkata25 September 2024AY 2019-2020Bench: Shri Rajpal Yadav (Vice President), Dr. Manish Borad (Accountant Member)2 pages
AI SummaryDismissed

What did the Tribunal hold?

The assessee's counsel requested to withdraw the appeal, and the Departmental Representative did not object. Consequently, the Tribunal dismissed the appeal as withdrawn.

What were the facts?

The assessee filed an appeal before the Income Tax Appellate Tribunal (ITAT) for the Assessment Year 2019-20. The appeal was against an order passed by the Commissioner of Income-tax (Appeal).

What were the issues?

The primary issue was the assessee's request to withdraw the appeal, which was granted by the tribunal.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, KOLKATA

Before: Shri Rajpal Yadav & Dr. Manish Borad

M/s. SPPL Hotels Pvt. Ltd. …… Appellant C/o M/s. Salarpuria Jajodia & Co., 7, C R. Avenue, 3rd floor, Kolkata-700 072. (PAN: AAJCS4717Q) Vs. ACIT, circle-3(1), Kolkata. …… Respondent Appearances by: Shri Siddarth Jhajharia, FCA appeared for Appellant Shri Subhendu Datta, CIT, DR appeared for Respondent Date of concluding the hearing : 12.09.2024 Date of pronouncing the order : 25.09.2024 ORDER

Per Dr. Manish Borad, Accountant Member:

1.

This appeal filed by the assessee pertaining to the Assessment Year (in short “AY”) 2019-20 is directed against the order passed u/s 250 of the Income Tax Act, 1961 in short the “Act”) by ld. Commissioner of Income-tax (Appeal), ADDL/JCIT(A), Kanpur [in short ld. “CIT(A)”] dated 30.01.2024 arising out of the intimation framed u/s 143(1) of the Act by ADIT, CPC, Bengaluru dated 17.06.2020.

A Y: 2019-20, M/s. SPPL Hotels Pvt. Ltd.

2.

At the outset, Ld. Counsel for the assessee requested to withdraw the instant appeal to which Ld. DR did not opposed. We therefore, dismiss the appeal as withdrawn. In the result, the appeal of the assessee is dismissed as 3. withdrawn.

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