Principal Commissioner Of Income Tax, Asansol v. Arsh Iron & Steel Limited

Serial No. OD - 16 HIGH COURT AT CALCUTTA (ORIGINAL SIDE) ITAT/41/2018 IA NO:GA/1/2018 (OLD NO: GA/530/2018) GA/2/2018 (OLD NO: GA/531/2018) (Through Video Conferencing) PRINCIPAL COMMISSIONER OF INCOME TAX, ASANSOL ....Appellant(s) Through: Mr. Sanjay Kumar, CIT (Judicial) v/s M/s. ARSH IRON & STEEL LIMITED . ....Respondent(s) Through: Ms. Radhika Misra, Advocate 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 May 12, 2017 passed by the Income Tax Appellate Tribunal "C" Bench Kolkata in I.T.A. No. 206-207/Kol/2014 for the assessment years 2009-10 and 2010-11.

2.

Learned counsel for the appellant submits 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 or pursuing of appeals in the High Court vide Circular No.17/2019 F.No.279/Misc.142/2007ITJ(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In view of the above facts, the present appeal is dismissed as withdrawn, however, keeping open the questions of law raised therein.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