Ms Kanika Buildcon Pvt Ltd, Patna V. CIT-Central, Patna

ITA 114/PAT/2018

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 5256 (ITAT-PATNA)
• Duration Of Justice: 4 year(s) 4 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-09-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 13-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Competent authority

Judgement Text

आयकर अपील य अ धकरण, PATNA ‘पीठ’ IN THE INCOME TAX APPELLATE TRIBUNAL, PATNA BENCH आभासी मा यम से स ु नवाई Virtual Hearing at ITAT Kolkata सम : ी राजपाल यादव, उपा य (कोलकाता े ) एवं ी राजेश क ु मार लेखा सद य BEFORE : SHRI RAJPAL YADAV, HON’BLE VICE PRESIDENT (KZ) and SHRI RAJESH KUMAR, HON’BLE ACCOUNTANT MEMBER ITA No. 113/Pat/18 Assessment Year: 2010-11 And ITA No. 114/Pat/18 Assessment Year: 2011-12 M/s. Kanika Buildcon Pvt. Ltd. 203 N.P Centre, New Dakbunglow Road, Patna-1, Bihar. PAN:AACCK6477G Vs. C.I.T (Central), Patna (Appellant) (Respondent) Present for: Appellant by : None Respondent by : Shri Sanjay Mukherjee, CIT (DR). स ु नवाई क त थ / Date of Hearing : 19.09.2022 आदेश उ घोषणा क त थ / Date of Pronouncement : 20.09.2022 आदेश / O R D E R PER RAJESH KUMAR, ACCOUNTANT MEMBER: Both the present appeals have been preferred by the assessee against the separate orders dated 27-03-2018 passed by the Commissioner of Income Tax, Central [hereinafter referred to as the CIT, Patna for the AYs. 2010-11 & 1011-12 respectively. ITA No. 113/Pat/18 AY 2010-11 ITA No. 114/Pat/18 AY 2011-12 M/s. Kanika Buildcon Pvt. Ltd. 2 2. At the time of hearing when the case was called for hearing neither assessee nor its Authorized Representative appeared before us nor any adjournment application was filed. Therefore, we are disposing off the appeal(s) on merits after hearing the Ld. DR and after taking into account the facts of the case and material available on record. 3. On perusal of application filed by the assessee dated 24.08.2022, we note that the assessee has opted for the scheme under “Vivad Se Viswas Act, 2020”( hereinafter, “the Scheme”) and the Competent Authority already issued Form 5 to assessee for availing the benefit under the Scheme (Vivad Se Viswas Act, 2020) and in view of above the Bench has allowed the assessee to withdraw its appeals. 4. In case if the competent authority under the scheme does not accept the proposal moved by the assessee for settlement under the scheme, then it is at liberty to move an application for recalling the order dismissing the appeal(s) as withdrawn. प रणामत: नधा रती क अपील खा रज क जाती है। 5. In the result, the both the assessee’s appeals are treated as dismissed in terms as what is stated supra. आदेश ख ु ले यायपीठ म दनांक...20-09-2022 को उ घो षत। Order pronounced in the open court Sd/- Sd/- (RAJPAL YADAV ) (RAJESH KUMAR) VICE PRESIDENT (KZ) ACCOUNTANT MEMBER दनांक/ Dated: 20-09-2022 ITA No. 113/Pat/18 AY 2010-11 ITA No. 114/Pat/18 AY 2011-12 M/s. Kanika Buildcon Pvt. Ltd. 3 **PP, Sr. P.S. Copy to: 1.The Appellant: M/s. Kanika Buildcon Pvt. Ltd. 203 N.P Centre, New Dakbunglow Road, Patna-1, Bihar, PAN:AACCK6477G. 2.The Respondent: C.I.T (Central), Patna 3. The CIT, Concerned, Kolkata 4.The CIT (A) Concerned, Kolkata 5.The DR Concerned Bench //True Copy// [ By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata