Diwakar Viniyoga Pvt. Ltd., Kolkata V. ACIT, Cir. 6(2), Kolkata

ITA 172/KOL/2021

• Counselvise Citation: [2022] 107 COUNSELVISE.COM (IT) 0794 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 2 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-08-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2017-2018
• Appeal Filed On: 03-05-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA आयकर अपीलीय अधीकरण, ᭠यायपीठ – “A” कोलकाता, BEFORE SHRI RAJPL YADAV, VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER (समƗ ŵी राजपाल यादव उपाȯƗ एवं ŵी िगरीश अŤवाल लेखा सद˟ ITA No.172/Kol/2021 Assessment Year: 2017-18 M/s. Diwakar Viniyoga Pvt. Ltd. (since merged with Sneha Enclave Private Ltd.) Emami Tower, 687, Anandapur, E.M. Bypass, Kolkata-700107 Vs. Assistant Commissioner of Income Tax, Circle-6(2), Kolkata. (Appellant) (Respondent) Present for: Appellant by : N o n e Respondent by : Shri Biswanath Das, Sr. DR Date of Hearing : 03.08.2022 Date of Pronouncement : 03.08.2022 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal by the assessee is directed against the order of ld. CIT(A), National Faceless Appeal Centre vide order No. ITBA/NFAC/S/250/2020-21/1031329480(1) dated 09.03.2019 for A.Y. 2017-18 passed against the assessment order u/s 143(3) of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’) by ACIT, Circle- 6(2),Kolkata dated 22.05.2019. 2. None appeared on behalf of the assessee and Shri Biswanath Das, Sr. DR appeared for the revenue. 3. At the outset, we note from the letter dated 01.08.2022 filed on behalf of the assessee that assessee wants to withdraw its appeal since the assessee company Diwakar Viniyog Private Limited has since been merged with Sneha Enclave Private Limited pursuant to the order of ITA No.172/Kol/2021 Diwakar Viniyoga Pvt. Ltd. (since merged with Sneha Enclave Private Ltd.) A.Y: 2017-18 2 Hon’ble NCLT, Kolkata Bench dated 02.02.2021 with effect from 1 st April, 2019. Since the assessee-appellant has requested to dismiss the appeal as withdrawn, there is no point in keeping the impugned appeal pending. Apropos the discussion (supra) and since Shri Biswanath Das, Sr. DR does not have any objection in withdrawing the same, we allow the assessee to withdraw the impugned appeal. 4. In the result, the appeal of the assessee is dismissed as withdrawn. Order is pronounced in the open court. Sd/- Sd/- (RAJPAL YADAV) (GIRISH AGRAWAL) VICE PRESIDENT ACCOUNTANT MEMBER Kolkata, Dated: 03.8.2022 JD, Sr. P.S. Copy to: 1. The Appellant: 2. The Respondent:. 3. CIT(A), NFAC, Delhi 4. The CIT- Kolkata. 5. The DR, ITAT, Kolkata Bench, Kolkata //True Copy// [ By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata