Assistant Commissioner of Income Tax, Circle-1, Guwahati V. M/s. S. M. Infrastructure (p) Ltd, Kolkata

ITA 101/GTY/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3226 (ITAT-GUWAHATI)
• Duration Of Justice: 9 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-03-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Appeal Filed On: 03-06-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH AT KOLKATA (VIRTUAL COURT) (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI ABY T. VARKEY, JUDICIAL MEMBER) I.T.A. NO. 101/GAU/2020 ASSESSMENT YEAR: 2017-18 ACIT, CIRCLE-1, GUWAHATI.............................................................................................APPELLANT VS. M/S. S.M. INFRASTRUCTURE PVT. LTD................................................................................RESPONDENT [PAN: AAMCS 2024 D] APPEARANCES BY: SH. SUBHRAJYOTI BHATTACHARYA, ADDL. CIT, APPEARED ON BEHALF OF THE REVENUE. NONE APPEARED ON BEHALF OF THE ASSESSEE. DATE OF CONCLUDING THE HEARING : FEBRUARY 25 TH , 2021 DATE OF PRONOUNCING THE ORDER : MARCH 10 TH , 2021 ORDER PER BENCH : THE ASSESSEE SEEKS PERMISSION OF THIS BENCH TO WITHDRAW ITS APPEAL IN ITA NO. 101/GAU/2020 AS IT HAS AVAILED THE SCHEME UNDER VIVAD SE VISHWAS ACT, 2020 VIDE ITS APPLICATION DATED 27.01.2021. THE ASSESSEE STATES THAT IT HAS BEEN GRANTED CERTIFICATE BY THE DESIGNATED AUTHORITY IN FORM NO.-3 UNDER THE PROVISIONS OF VIVAD SE VISHWAS ACT, 2020 . 2. WE ACCEPT THIS APPLICATION OF THE ASSESSEE AND DISMISS THIS APPEAL AS WITHDRAWN. KOLKATA, THE 10 TH MARCH, 2021. SD/- SD/- [ABY T. VARKEY] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 10.03.2021 BIDHAN (P.S.) 2 I.T.A. NO. 101/GAU/2020 ASSESSMENT YEAR: 2017-18 M/S. S.M. INFRASTRUCTURE PVT. LTD. COPY OF THE ORDER FORWARDED TO: 1. ACIT, CIRCLE-1, GUWAHATI. 2. M/S. S.M. INFRASTRUCTURE PVT. LTD., 3 RD FLOOR, ANIL PLAZA, G.S. ROAD, NEAR IDBI BANK, ABC, GUWAHATI-781 005. 3. CIT(A) 4. CIT- 5. CIT(DR), GAUHATI BENCHES, GAUHATI. TRUE COPY BY ORDER PRIVATE SECRETARY ITAT, KOLKATA BENCHES