M/S BATA INDIA LTD.,KOLKATA vs. D.C.I.T CIR - 2,KOLKATA., KOLKATA

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ITA 75/KOL/2013Status: DisposedITAT Kolkata17 February 2016AY 2006-072 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 assessee's counsel requested to withdraw the appeal as the issue had already been decided in a previous related appeal. The Tribunal permitted the withdrawal.

What were the facts?

The assessee, Bata India Ltd., filed an appeal before the ITAT against an order of the CIT(A). The assessment for the year 2006-07 was framed by the DCIT.

What were the issues?

The primary issue was the withdrawal of the appeal by the assessee due to a prior adjudication of the same issue.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH: KOLKATA

Before: Shri Mahavir Singh, JM & Shri Waseem Ahmed, AM]

Hearing: 17.02.2016Pronounced: 17.02.2016

ORDER

Per Shri Mahavir Singh, JM:

1.

This appeal by assessee is arising out of order of CIT(A)-I, Kolkata vide Appeal No. 533/CIT(A)-1/Circle-2/2009-10 dated 04.09.2012. Assessment was framed by DCIT, Circle-2, Kolkata u/s. 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for Assessment Year 2006-07 vide his order dated 24.12.2009.

2.

At the outset, the Ld. Counsel for the assessee stated that he wants to withdraw this appeal filed by assessee for the reason that the issue raised in this appeal has already been adjudicated in assessee’s CO No. 11/Kol/2013, which is filed out of the appeal of revenue in and the same issue was adjudicated by Tribunal and he filed copy of Tribunal’s order dated 23.05.2013. On query from the bench, Ld. Sr. DR has not objected to withdrawal of the appeal. Accordingly, we permit the withdrawal and dismiss the appeal of assessee as withdrawn.

3.

In the result, appeal of assessee is dismissed as withdrawn. Order pronounced in the open court.

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