Principal Commissioner Of Income Tax, Kol-12 v. Amit Agarwal

Serial No. OD - 18 HIGH COURT AT CALCUTTA (ORIGINAL SIDE) ITA/104/2018 (Through Video Conferencing) PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA- 12. ....Appellant(s) Through: Mr. Sanjay Kumar, CIT (Judicial) v/s AMIT AGARWAL . ....Respondent(s) Through: None.

Coram : HON'BLE MR. JUSTICE RAJESH BINDAL, JUDGE HON'BLE MR. JUSTICE ANIRUDDHA ROY, JUDGE

O R D E R

1.

The revenue has filed the present appeal against the order dated September 09, 2016 passed by the Income Tax Appellate Tribunal Kolkata Bench "B" Kolkata in I.T.A. No. 337/Kol/2014 for the assessment year 2011-12.

2.

Learned counsel for the appellant pointed out that in paragraph 2 of the stay application it has been mentioned that the tax effect in the present appeal is ₹42,59,102/-. The same being below the minimum limit prescribed for filing or pursuing of appeals in the High Court vide Circular No.17/2019 F.No.279/Misc.142/2007-ITJ(Pt.) issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes,

Judicial Section dated August 8, 2019, the appellant may be permitted to withdraw the present appeal.

3.

In view of the facts as stated above, the present appeal is dismissed as withdrawn, however, keeping open the questions of law raised therein. (ANIRUDDHA ROY) JUDGE (RAJESH BINDAL) JUDGE KOLKATA 26.03.2021 akg/skumar Bench ID - 174068