DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3(1), KOLKATA, KOLKATA vs. STARMILK PRODUCTS PVT LTD, KOLKATA

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ITA 1106/KOL/2024Status: DisposedITAT Kolkata17 September 2024AY 2018-19Bench: SRI RAJPAL YADAV, VICE-PRESIDENT & SRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No.: 1106/KOL/2024 Assessment Year: 2018-19 DCIT, Central Circle-3(1), Kolkata............................................Appellant Vs. Starmilk Products Pvt. Ltd…………………………………………….Respondent [PAN: AAHCM 8117 A] Appearances: Department represented by: Subhendu Datta, CIT DR. Assessee represented by: None. Date of concluding the hearing : September 5th, 2024 Date of pronouncing the order : September 17th, 2024 ORD2 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the Department's request to withdraw the appeal. The appeal was dismissed as it was withdrawn by the appellant.

What were the facts?

The Department filed an appeal against Starmilk Products Pvt. Ltd. for AY 2018-19. The Department later realized that the appeal was filed with an incorrect PAN due to a technical error.

What were the issues?

Whether the appeal filed with an incorrect PAN due to a technical error can be withdrawn by the Department.

AI-generated summary — verify with the full judgment below

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

Before: SRI RAJPAL YADAV, VICE- & SRI SANJAY AWASTHI

For Respondent: DR. Assessee represented by: None

order : September 17th, 2024 ORDER Per Sanjay Awasthi, Accountant Member: Right At the outset, ld. D/R filed a letter dated 30.08.2024 requesting for withdrawing of this appeal as under: “In the instant case, appeal was filed in the case of M/s Mangalvani Exports Pvt Ltd, PAN: AAHCM8117A, for the A.Y. 2019-20 in ITA No, 1105/Kol/2024 on 14/05/2024, Thereafter, another appeal was filed in the case M/s Starmilk Products Pvt Ltd for the A.Y. 2018-19 but due to some technical error, the case was registered in PAN: AAHCM8117A instead of actual PAN: AAVCS8888C on 14/05/2024.

I.T.A. No.: 1106/KOL/2024 Assessment Year: 2018-19 Starmilk Products Pvt. Ltd. Thereafter, the appeal in the case of M/s Starmilk Products Pvt Ltd for the A.Y. 2018-19 with correct PAN: AAVCS8888C was also filed on 14/05/2024 vide ITA No. 1107/Kol/2024. In view of the above, the appeal in ITA No, 1106/Kol/2024 in the case of M/s Starmilk Products Pvt Ltd for the A.Y. 2018-19 with PAN: AAHCM8117A. is hereby withdrawn,” 1.1. Considering the letter extracted above, this appeal is allowed to be withdrawn.

In the result, this appeal is dismissed, having been withdrawn. Order pronounced in the open Court on 17th September, 2024. Sd/- Sd/- [Rajpal Yadav] [Sanjay Awasthi] Vice President Accountant Member Dated: 17.09.2024 Bidhan (P.S.) Copy of the order forwarded to:

1. 1. DCIT, Central Circle-3(1), Kolkata.

2. Starmilk Products Pvt. Ltd., 8, Saha Court, 1st Floor, Ganesh Chandra Avenue, Kolkata, West Bengal, 700013.

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