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Judgment
PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2018-19, arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A)-3 [in short, the “CIT(A)/Addl./JCIT(A)”], Kolkata’s order dated 29.09.2025 passed in case no. Addl/JCIT (A)-3 Kolkata/10017/2017-18, involving proceedings u/s 143(1) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Heard both the parties. Case file perused.
Learned counsel Dr. Kapil Goyal submits very fairly during the course of hearing that the assessee no more wishes to press for its instant appeal directed against both the lower authorities’ respective section 143(1) “processing” lower appellate findings disallowing ESI/PF disallowance/ adjustment of Rs. 81731223/-anymore. The Revenue is equally fair in not objecting to the assessee’s stand herein. We thus allow the assessee to withdraw its instant appeal.
This assessee’s appeal is dismissed as withdrawn.