Commissioner Of Income Tax, Kolkata-Xx, Kolkata v. Sri Sumit Kumar Maitra

Serial No. OD - 01 HIGH COURT AT CALCUTTA (ORIGINAL SIDE) ITA/23/2013 (Through Video Conferencing) COMMISSIONER OF INCOME TAX, KOLKATA-XX, KOLKATA .............Appellant(s) Through : Mr. Manabendranath Bandyopadhyay, Advocate v/s SRI SUMIT KUMAR MAITRA .............Respondent(s) Through : (None) Coram : HON'BLE MR. RAJESH BINDAL, CHIEF JUSTICE (ACTING) HON'BLE MR. JUSTICE RAJARSHI BHARADWAJ, JUDGE

O R D E R

1.

The present appeal has been filed against order dated June 21, 2012 passed by the Income Tax Appellate Tribunal, "SMC (B)" Bench, Kolkata in ITA No.2166/Kol/2010 relating to the assessment year 2006-07.

2.

Learned counsel for the appellant pointed out that the amount of income tax involved in the present appeal is less than ₹ 1 crore. The same being below the minimum limit prescribed for filing 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, he may be permitted to withdraw the present appeal.

3.

The present appeal is dismissed as withdrawn, however, keeping open the question of law raised therein. KOLKATA (RAJARSHI BHARADWAJ) (RAJESH BINDAL) 18.08.2021 JUDGE CHIEF JUSTICE (ACTING) sm