Principal Commissioner Of Income Tax 3, Kolkata v. M/S. J.K Tyre & Industries Ltd.

Serial No. OD - 19 HIGH COURT AT CALCUTTA (ORIGINAL SIDE) ITAT/351/2017 IA No.GA 1 of 2017 (Old No.GA/3553/2017) GA/2/2017 (Old No.GA/3554/2017) (Through Video Conferencing) PRINCIPAL COMMISSIONER OF INCOME TAX-3, KOLKATA .............Appellant(s) Through : Ms. Sucharita Biswas , Advocate v/s M/S. J. K. TYRE & INDUSTRIES LTD.

.............Respondent(s) Through : None Coram : HON'BLE MR. JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING) HON'BLE MR. JUSTICE ARIJIT BANERJEE, JUDGE

O R D E R

1.

The present appeal has been filed impugning the order dated October 6, 2015 passed by the Income Tax Appellate Tribunal, "B" Bench, Kolkata in ITA No.303 & 304/Kol/2013 for the assessment year 2005-2006. 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.142/2007-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 disposed of, however, keeping open the questions of law raised therein. (ARIJIT BANERJEE) (RAJESH BINDAL) JUDGE CHIEF JUSTICE(ACTING) Kolkata 12.7.2021 ss/pa