Clitoria Vanijya Pvt. Ltd., New Delhi V. CIT-1, Kolkata

ITA 122/KOL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 3692 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 7 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-08-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 23-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA आयकर अपीलीय अधीकरण, ᭠यायपीठ – “C” कोलकाता, BEFORE SHRI RAJPL YADAV, VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER (समƗ ŵी राजपाल यादव उपाȯƗ एवं ŵी िगरीश अŤवाल लेखा सद˟ ITA No.122/Kol/2019 Assessment Year: 2008-09 Clitoria Vanijya Pvt. Ltd. Office Space No. 120, First Floor, Sundram Tower, Plot 22-23, DDA Community Centre, Paschim Vihar, New Delhi-110063. (PAN: AADCC0223D) Vs. Commissioner of Income- tax-1, Kolkata. (Appellant) (Respondent) Present for: Appellant by : Shri Chirag Desai, AR Respondent by : Smt. Ranu Biswas, Addl. CIT, DR Date of Hearing : 18.08.2022 Date of Pronouncement : 24.08.2022 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal by the assessee is directed against the order of ld. CIT-1, Kolkata dated 11.03.2013 for A.Y. 2008-09 passed u/s. 263 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. Shri Chirag Desai, AR appeared for the assessee and Smt. Ranu Biswas, Sr. DR appeared on behalf of the revenue. 3. At the time of hearing Ld. AR of the assessee submitted that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2020 (hereinafter, the ‘scheme’) and had filed Form no. 1 and Form no. 2 before the Competent Authority and the Competent Authority had accepted it and had issued Form-3. Thereafter the assessee has remitted the tax as per Form 3 and filed form no. 4 and is expecting Form 5 from the competent authority. Since the assessee-respondent ITA No.122/Kol/2019 Clitoria Vanijya Pvt. Ltd., A.Y: 2008-09 2 has paid the due taxes, there is no point in keeping the impugned appeal pending. Apropos the discussion (supra) and since Smt. Ranu Biswas, Addl. CIT, DR does not have any objection in withdrawing the same, we allow the assessee to withdraw the impugned appeal. 4. In the result, the appeal of the assessee is dismissed as withdrawn. Order is pronounced in the open court on 24 th August, 2022 Sd/- Sd/- (RAJPAL YADAV) (GIRISH AGRAWAL) VICE PRESIDENT ACCOUNTANT MEMBER Kolkata, Dated: 24.08.2022 JD, Sr. P.S. Copy to: 1. The Appellant: 2. The Respondent:. 3. CIT-1, Kolkata. 4. ITO, Ward-1(1), Kolkata 5. The DR, ITAT, Kolkata Bench, Kolkata //True Copy// [ By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata