What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeal. Therefore, the appeal filed by the assessee was dismissed as withdrawn.

The assessee filed an appeal against a revision order passed by the CIT, which arose from an assessment order. At the time of hearing, the assessee's representative requested to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee's appeal should be withdrawn based on their request.

M/S Ramsarup Industries Ltd. vs CIT | ITAT Kolkata 2017

Income Tax Appellate Tribunal, “C” BENCH: KOLKATA

Before: Shri N. V. Vasudevan, JM & Dr. A. L. Saini, AM]

Hearing: 06.02.2017Pronounced: 06.02.2017

Date of hearing: 06.02.2017 Date of pronouncement: 06.02.2017 For the Appellant: Shri Ravi Tulsiyan, FCA For the Respondent: N o n e ORDER

Per Dr. A. L. Saini, AM:

The captioned appeal filed by the assessee pertaining to Assessment Year 2009-10, is directed against the revision order passed by the Ld. CIT, Central-II, Kolkata in F. No.CIT(Central)-II/Kol/263/2013-14/5441-5443 dated 28.03.2014, which in turn arises out of assessment order passed by the ACIT, Central Circle-XXVII, Kolkata u/s.143(3) of the Income-tax Act, 1961 (hereinafter referred to as the “Act”) for AY 2009-10, dated 30.12.2011.

At the time of hearing, the Ld. AR for the assessee has requested us to withdraw the appeal. None was present for the revenue.

Having heard the submissions of the Ld. AR for the assessee and perused the material available on record, we are of the view that as per the request submitted by the Ld. AR for the assessee before the Bench to withdraw the appeal, we accept the same and dismiss the said appeal.

In the result, the appeal of the assessee is dismissed as withdrawn.

M/S RAMSARUP INDUSTRIES LTD.,KOLKATA vs. THE CIT CEN-II, KOLKATA, KOLKATA

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