Century Ply & Boards Pvt. Ltd., Kolkata V. I.T.O.,Ward-3(2), Kolkata

ITA 1241/KOL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 2681 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 1 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 21-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHALLONG YADEN
• Keywords: Competent authority

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Shri Sanjay Garg, Judicial Member & Shri Rajesh Kumar, Accountant Member ] I.T.A. No. 1241/Kol/2019 Assessment Year : 2014-15 Century Ply & Boards Pvt. Ltd. (PAN: AABCC 0412 C) Vs. ITO, Ward-3(2), Kolkata Appellant Respondent Date of Hearing 16.06.2022 Date of Pronouncement 27.06.2022 For the Appellant None (request for withdrawal) For the Respondent Shri Shallong Yaden, Addl. CIT ORDER Per Shri Rajesh Kumar, AM: This is the appeal preferred by the assessee against the order of the Commissioner of Income Tax(Appeals)-6, Kolkata [hereinafter referred to as ‘Ld. CIT(A)’] dated 15.03.2019 for the assessment year 2014-15. 2. On the perusal of application filed by the assessee dated 7.6.2022, we note that the assessee has opted for the scheme under “Vivad Se Vishwas Act, 2020” (hereinafter “the Scheme”) and uploaded Form No. 1, 2 & 4 and already received Form No. 3 from the competent authority and is awaiting/received Form No. 5 and requested the Bench to allow the withdrawal of the appeal. 3. And in case if the competent authority under the scheme has not accepted 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for settlement under the scheme then, it is at liberty to move an application for recalling the order dismissing at as withdrawn. 2 ITA No. 1241/Kol/2019 AY: 2014-15 Century Ply & Boards Pvt. Ltd. 4. Needless to say, that this action of ours will not preclude the action of the competent authority to accept the proposal of the assessee by issuing Form No. 5 in accordance to law and as per the scheme. 5. In the result, the appeal of the assessee is treated as dismissed in terms as stated supra. Order is pronounced in the open court on 27 th June, 2022 Sd/- Sd/- (Sanjay Garg) (Rajesh Kumar) Judicial Member Accountant Member Dated: 27 th June, 2022 SB, Sr. PS Copy of the order forwarded to: 1. Appellant- ITO, Ward-6(2), Kolkata 2. Respondent – Century Ply & Boards Pvt. Ltd. 3 rd Floor, Room No. 303, 30, Bentick St. Kolkata-700001. 3. The CIT(A)- 22, Kolkata (Sent through e-mail) 4. Pr. CIT- Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail) True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata