KANOI PLANTATIONS PVT. LTD.,KOLKATA vs. DCIT, CIRCLE - 4, KOLKATA, KOLKATA

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ITA 1950/KOL/2013Status: DisposedITAT Kolkata17 November 2016AY 2003-20042 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 noted the assessee's request to withdraw the appeal as the issue was not agitated before the CIT(A). With no objection from the Revenue, the Tribunal allowed the withdrawal.

What were the facts?

The assessee filed an appeal before the ITAT for AY 2003-04. The assessee later filed an application to withdraw the appeal. No one appeared on behalf of the assessee during the hearing.

What were the issues?

Whether the assessee can withdraw an appeal when the issue was not previously agitated before the lower appellate authority.

Which sections of the Income-tax Act were involved?

Section 43(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH: KOLKATA

Before: Shri P. M. Jagtap, AM & Shri K. Narasimha Chary, JM]

Hearing: 17.11.2016Pronounced: 17.11.2016

For the Appellant: N o n e For the Respondent: Shri Sallong Yaden, Addl. CIT ORDER

Per Shri K. Narasimha Chary, JM:

1.

This appeal by assessee is arising out of order of CIT(A)-IV, Kolkata vide appeal No. 16/ CIT(A)-IV/2006-07 dated 01.02.2013. Assessment was framed by DCIT, Circle-4, Kolkata u/s. 43(3) of the Income-tax Act, 1961(hereinafter referred to as the “Act”) for AY 2003-04 vide his order dated 10.02.2006.

2.

None appeared on behalf of assessee at the time of hearing before us. Only an application for withdrawal of the appeal dated 21.10.2016 has been placed on record, contents of which are as under: “In this connection, we beg to point out that as the issue involved mainly relating to Interest charged for non-payment of TDS, was not agitated before the Ld. CIT(A) in Appeal No. 16/CIT(A)-IV/2006-07 appealed against, the above appeal may kindly be allowed to be withdrawn and accordingly may kindly be treated as withdrawn.”

In view of the above and no objection on behalf of the Ld. DR, we endorse the prayer of assessee and dismiss the appeal of assessee as withdrawn. 3. Appeal of assessee is dismissed as withdrawn. Order is pronounced in the open court.

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