M/S. Dhan Shree Impex Pvt. Ltd., Kolkata V. D.C.I.T., CC-3(2), Kolkata, Kolkata

ITSSA 5/KOL/2023

AI Insights

The case involves M/s. Dhan Shree Impex Pvt. Limited, the appellant, who filed an appeal against the order of the Commissioner of Income Tax (Appeals)-21, Kolkata, dated November 30, 2022, for the Assessment Year 2015-16. The appeal was presented before the Income Tax Appellate Tribunal, Kolkata. However, during the proceedings, the appellant decided not to pursue the appeal and requested its dismissal. The Departmental Representative for the Revenue did not object to this request, leading to the dismissal of the appeal as withdrawn.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 302886 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 23 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 21-08-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 20-08-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 29-01-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IT(SS)A No. 5/KOL/2023 Assessment Year : 2015-2016 M/s. Dhan Shree Impex Pvt. Limited 1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President & Shri Rajesh Kumar, Accountant Member I.T.(S.S.)A. No. 5/KOL/2023 Assessment Year: 2015-2016 M/s. Dhan Shree Impex Pvt. Limited,........Appellant C/o. M/s. Salarpuria Jajodia & Co., 7, C.R. Avenue 3 rd Floor, Kolkata-700072 [PAN: AAACD9456C] -Vs.- Deputy Commissioner of Income Tax,......Respondent Central Circle-3(2), Kolkata, 110, Shantipally, E.M. Bypass, Kolkata-700107 Appearances by: Shri S. Jhajharia, A.R,, appeared on behalf of the assesseee Sri S. Datta, CIT, D.R., appeared on behalf of the Revenue Date of concluding the hearing : August 21, 2023 Date of pronouncing the order : August 22, 2023 O R D E R Per Shri Rajpal Yadav, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals)-21, Kolkata dated 30 th November, 2022 passed for A.Y. 2015-16. IT(SS)A No. 5/KOL/2023 Assessment Year : 2015-2016 M/s. Dhan Shree Impex Pvt. Limited 2 2. The appeal was presented before the Tribunal on 30.01.2023. The Registry has served the notice upon the parties along with the memo of appeal. The Revenue has not filed any Cross Objection. The ld. Counsel for the assessee prayed that the appellant does not want to pursue this appeal and it be dismissed as withdrawn. 3. The ld. Departmental Representative was unable to controvert this prayer because there is no Cross Objection at the end of the Revenue. 4. On due consideration of the above facts, we dismiss this appeal as withdrawn because it is the appeal of the assessee and if it wishes not to pursue, then, the respondent can never make an objection. Accordingly the appeal is dismissed. 5. In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on August 22, 2023. Sd/- Sd/- (Rajesh Kumar) (Rajpal Yadav) Accountant Member Vice-President(KZ) Kolkata, the 22 nd day of August, 2023 IT(SS)A No. 5/KOL/2023 Assessment Year : 2015-2016 M/s. Dhan Shree Impex Pvt. Limited 3 Copies to : (1) M/s. Dhan Shree Impex Pvt. Limited, C/o. M/s. Salarpuria Jajodia & Co., 7, C.R. Avenue 3 r d Floor, Kolkata-700072 (2) Deputy Commissioner of Income Tax, Central Circle-3(2), Kolkata, 110, Shantipally, E.M. Bypass, Kolkata-700107 (3) Commissioner of Income Tax (Appeals), Kolkata-21; (4) Commissioner of Income Tax , (5) The Departmental Representative (6) Guard File TRUE COPY By order Assistant Registrar Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S.