Commissioner Of Income Tax, Kolkata - Iv, Kolkata v. A. T. & S India Pvt. Ltd.

Serial No. OD - 1 HIGH COURT AT CALCUTTA (ORIGINAL SIDE) ITA/365/2009 (Through Video Conferencing) COMMISSIONER OF INCOME TAX, KOLKATA-IV, KOLKATA .............Appellant(s) Through : Mr. Tilak Mitra, Advocate (VC) Mr. Manabendranath Bandyopadhyay, Advocate(VC) V/s A.T. & S. INDIA PVT. LTD.

.............Respondent(s) Through : Mr. Somak Basu Advocate Coram : HON'BLE MR. JUSTICE RAJESH BINDAL, JUDGE HON'BLE MR. JUSTICE ARIJIT BANERJEE, JUDGE

O R D E R

1.

The revenue has filed the present appeal against the order dated July 24, 2009 passed by the Income Tax Appellate Tribunal, "A" Bench, Kolkata, in I.T.A No. 1449 (Kol) of 2009 for the assessment year 2003-04.

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 of 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.

The present appeal is disposed of, however, keeping open the question of law raised therein.

KOLKATA (ARIJIT BANERJEE) (RAJESH BINDAL) 14.07.2021 JUDGE CHIEF JUSTICE (ACTING) SN/S.Das