← Library
Calcutta High CourtITAT/55/2020dismissed

Principal Commissioner Of Income Tax,Central-1, Kolkata v. M/S. Samarth Fablon Pvt Ltd

2021-04-22Hon'Ble Justice Rajesh Bindal, Chief Justice (Acting),Hon'Ble Justice Aniruddha Roy2 pages

Serial No. OD -57 HIGH COURT AT CALCUTTA (ORIGINAL SIDE) ITAT/55/2020 (Through Video Conferencing) PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA .............Appellant(s) Through : Mr. P.K. Bhowmick (VC), Mr. Suniti Kumar Chatterjee, Advocates v/s M/s. SAMARTH FABLON PVT. LTD.

.............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 present appeal has been filed impugning the order dated March 13, 2019 passed by the Income Tax Appellate Tribunal, "D" Bench, Kolkata in ITA No.1120/Kol/2018 for the assessment year 2013-14.

2. Learned counsel for the appellant submitted that the tax effect in the appeal is 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. In view of the facts as stated above, the present appeal is dismissed as withdrawn, while keeping open the legal issues raised therein. KOLKATA (ANIRUDDHA ROY) (RAJESH BINDAL) 22.04.2021 JUDGE JUDGE SN/TO.