OD-1 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/172/2024 IA NO: GA/1/2024 PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA VS. DINESH GANGWAL BEFORE : THE HON’BLE THE CHIEF JUSTICE T.S. SIVAGNANAM AND THE HON’BLE JUSTICE CHAITALI CHATTERJEE (DAS) Dated : 23RD APRIL, 2025 Appearance: Mr. Soumen Bhatacharjee, Adv. Mr. Ankan Das, Adv. Ms. Shradhya Ghosh, Adv. …Appellant THE COURT: The instant appeal has been filed under Section 260A of the Income Tax Act, 1961, passed by the Income Tax Appellate Tribunal, ‘SMC’ Bench, Kolkata, in ITA NO.1105/Kol/2023 for the assessment year 2013-14. It appears that the learned advocate appearing for the appellant/department has received a letter from the JCIT, Hqrs.-5, Kolkata for withdrawal of the present appeal on the ground mentioned therein. The said letter/instruction is kept on record. In view of the said communication, the instant appeal be treated as dismissed as withdrawn. 2 Consequently, the connected application (IA No:GA/1/2024) is also dismissed. However, all substantial questions of law suggested are left open. (T.S. SIVAGNANAM, CJ.) (CHAITALI CHATTERJEE (DAS), J.) sm/SN