M/S Y.P.INDIA (P) LTD.,KOLKATA vs. INCOME TAX OFFICER, WARD-8(2), KOLKATA, KOLKATA

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ITA 2839/KOL/2013Status: DisposedITAT Kolkata11 January 2017AY 2003-20042 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw their appeals. Consequently, both appeals filed by the assessee were dismissed as withdrawn.

What were the facts?

The assessee filed appeals against the order of the CIT(A). The Revenue did not appear for the hearing. The assessee sought permission to withdraw their appeals.

What were the issues?

The primary issue was whether the assessee's appeals should be dismissed as withdrawn, given the Revenue's absence and the assessee's request.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3),Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “A” KOLKATA

Before: Shri A.T.Varkey & Shri Waseem Ahmed

आदेश /O R D E R

PER Waseem Ahmed, Accountant Member:-

1.

Both appeal by the assessee are against common order of Commissioner of Income Tax (Appeals)-VIII, Kolkata dated 26.04.2007. Assessment was framed by ITO Ward-8(2), Kolkata u/s 147/143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) vide his order dated 14.09.2006 for assessment year 2006-07 and penalty imposed by Assessing Officer u/s 271(1)(c) of the Act vide his order dated 29.03.2007.

2.

It is noticed that the Revenue has moved adjournment petition in almost 21 cases and this en block adjournment is not possible and hence the possible cases, we have taken up for hearing and decided th issue by

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