Commissioner Ofincome Tax Kol-Xi v. M/S Simplex Subhas J.V

Serial No. OD - 3 HIGH COURT AT CALCUTTA (ORIGINAL SIDE) ITAT/22/2014 IA NO:GA/2/2014 (OLD NO: GA/929/2014) (Through Video Conferencing) COMMISSIONER OF INCOME TAX, KOLKATA - XI ....Appellant(s) Through:Mr.

Sanjay Kumar, CIT (Judicial).

v/s M/s. SIMPLEX SUBHAS J.V.

. ....Respondent(s) Through: Mr. J.P. Khaitan, Sr. Advocate with Ms. Nilanjana Banerjee, Advocate (VC) 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 June 18, 2013, passed by the Income Tax Appellate Tribunal "B" Bench, Kolkata in I.T.A. No. 1685/Kol/2011, for the assessment year 2007-08. 2.

Learned counsel for the appellant pointed out that in paragraph 8 of the stay application it has been mentioned that the tax effect in the present appeal is ₹96,22,103/-. 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In view of the facts as stated above, the present appeal is dismissed as withdrawn, however, keeping open the questions of law raised therein. KOLKATA 26.03.2021 akg/skumar (ANIRUDDHA ROY) JUDGE (RAJESH BINDAL) JUDGE Bench ID - 174068