Comm. Of I.T.(International Taxation & Transfer Pricing) Kol v. Pricewaterhouse Coopers L.L.P.

Serial No. OD - 1 HIGH COURT AT CALCUTTA (ORIGINAL SIDE) ITAT/163/2016 IA NO: GA/1/2016 (OLD NO:GA/1110/2016) (Through Video Conferencing) COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION & TRANSFER PRICING) KOLKATA ....Appellant(s) Through:Mr. P.K. Bhowmick, Advocate v/s PRICEWATERHOUSE COOPERS L.L.P.

. ....Respondent(s) Through:Mr. J.P. Khaitan, Sr. Advocate (VC) with Ms.

Nilanjana Banerjee Pal, 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 29th September, 2015 passed by the Income Tax Appellate Tribunal "B" Bench Kolkata (for short "the Tribunal") in I.T.A. No. 235/Kol/2011. 2.

Learned counsel for the appellant submits that the amount of income tax involved in the present appeal is less than ₹ one 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, 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The present appeal is dismissed as withdrawn, however, keeping open the question of law raised therein.

(ANIRUDDHA ROY) JUDGE (RAJESH BINDAL) JUDGE KOLKATA 04.03.2021 GH/As Bench ID - 174068