Principal Commissioner Of Income Tax (Central) Kolkata-1 v. Appeline Cosmetics And Toiletries Ltd.

Serial No. OD - 15 HIGH COURT AT CALCUTTA (ORIGINAL SIDE) ITAT/251/2017 IA No.GA/1/2017 (Old No.GA/2135/2017) IA No.GA/2/2017 (Old No.GA/2136/2017) (Through Video Conferencing) PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOLKATA-1 ....Appellant(s) Through : Mr. Manabendranath Bandopadhyay, Advocate V/s APPELINE COSMETICS AND TOILETRIES LIMITED.

....Respondent(s) Through : None.

Coram : HON'BLE MR. RAJESH BINDAL, CHIEF JUSTICE (ACTING) HON'BLE MR. JUSTICE ARIJIT BANERJEE, JUDGE

O R D E R

1.

The revenue has filed the present appeal against the order dated March 2, 2016 passed by the Income Tax Appellate Tribunal "A" Bench, Kolkata in I.T.A. Nos.1827 to 1829/Kol/2009 for the assessment years 200405 and 2006-07. 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 disposed of, however, keeping open the question of law raised therein.

KOLKATA (ARIJIT BANERJEE) (RAJESH BINDAL) 12.07.2021 JUDGE CHIEF JUSTICE (ACTING) akg/As