IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH C , KOLKATA [BEFORE HONBLE SRI MAHAVIR SINGH, JM & HONBLE S RI SHAMIM YAHYA, AM ] ITA NO.2548/KOL/2013 ASSESSMENT YEAR : 2009-10 ( APPELLANT ) (RESPONDENT) VIKASH NAGELIA, -VS- C.I.T., KOL-II, KOLKATA KOLKATA (PAN:ACXPN 4921 A) FOR THE APPELLANT SHRI SUBASH AGARWAL, ADVOCATE FOR THE RESPONDENT SHRI RAVI JAIN, CIT(DR) DATE OF HEARING : 25.09.2014 DATE OF PRONOUNCEMENT :25.0 9.2014. ORDER PER SHRI SHAMIM YAHYA, AM THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST ORDER OF LD. C.I.T., KOLKATA- II, KOLKATA DATED 26.02.2013 AND PERTAINS TO ASSES SMENT YEAR 2009-10. 2. AT THE OUTSET THE LD. COUNSEL OF THE ASSESSEE S UBMITTED THAT THE APPEAL HAS BEEN WRONGLY FILED BY HIS CLIENT AGAINST THE ORDER PASSE D BY THE LD. CIT U/S 264 OF THE ACT ON WRONG ADVICE. THE LD. COUNSEL OF THE ASSESSEE PR AYED THAT AS PER THE INSTRUCTION OF HIS CLIENT HE SOUGHT TO WITHDRAW THE AFORESAID APPE AL. 3. UPON CAREFUL CONSIDERATION WE ARE OF THE VIEW TH AT THE FILE HAS BEEN WRONGLY FILED BY THE ASSESSEE AGAINST THE ORDER PASSED BY T HE LD. CIT U/S 264 OF THE ACT AND HENCE THE APPEAL IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DISM ISSED ORDER PRONOUNCED IN THE OPEN COURT ON 25.09.2014. SD/- SD/- [ MAHAVIR SINGH ] [SHAMIM YAHYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 25.09.2014. R.G.(.P.S.) ITA.NO.2548/K/2013 VIKASH NAGELIA A.YR.2009-10 2 COPY OF THE ORDER FORWARDED TO: 1. VIKASH NAGELIA, 127, N.S.ROAD, 4 TH FLOOR, ROOM NO.406, KOLKATA-700001. 2 C.I.T., KOLKATA-II, KOLKATA 3 . CIT-DR, KOLKATA BENCHES, KOLKATA TRUE COPY, BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES