M/s Lal Trades & Agencies (p) Ltd, Kolkata V. D.C.I.T.,CC-1(4), Kolkata

ITA 1252/KOL/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 2481 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 3 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-10-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 16-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS
• Assessee Lawyers: N O N E
• Keywords: Competent authority

Judgement Text

1 ITA NO.1252/KOL/2019, LAL TRADES & AGENCIES PVT. LTD., AY 2009-10 , B , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOLKATA [BEFORE SHRI P. M. JAGTAP, VICE PRESIDENT (KZ) & SHRI A. T. VARKEY, JUDICIAL MEMBER ] I.T.A. NO. 1252/KOL/2019 ASSESSMENT YEAR: 2009-10 LAL TRADES & AGENCIES PVT. LTD. (PAN: AAACL5478J) VS. DCIT, CENTRAL CIRCLE-1(4), KOLKATA APPELLANT RESPONDENT DATE OF HEARING (VIRTUAL) 28.10.2021 DATE OF PRONOUNCEMENT 28.10.2021 FOR THE APPELLANT N O N E FOR THE RESPONDENT SMT. RANU BISWAS, ADDL. CIT ORDER PER SHRI A. T. VARKEY, JM: THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)- 20, KOLKATA DATED 04.04.2019 FOR AY 2009-10. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVER, VIDE AN APPLICATION DATED 06.10.2021WHICH IS PLACED ON FILE, THE ASSESSEE HAS SUBMITTED THAT THE ASSESSEE HAS OPTED FOR DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020 (HEREINAFTER, THE SCHEME) AND HAD FILED FORM-1 & FORM-2 BEFORE THE COMPETENT AUTHORITY AND THE COMPETENT AUTHORITY HAS ISSUED FORM NO. 3. THEREAFTER THE ASSESSEE HAS FILED FORM NO. 4 AND IS EXPECTING FORM 5 FROM THE COMPETENT AUTHORITY. IN THE LIGHT OF THE ABOVE, THE ASSESSEE EXPRESSES ITS DESIRE TO WITHDRAW THIS APPEAL. APROPOS THE DISCUSSION (SUPRA) AND SINCE SMT. RANU BISWAS, ADDL., CIT, LEARNED DEPARTMENTAL REPRESENTATIVE DOES NOT HAVE ANY OBJECTION IN WITHDRAWING THE SAME, WE ALLOW THE ASSESSEE TO WITHDRAW THE IMPUGNED APPEAL. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT ON 28 TH OCTOBER, 2021. SD/- SD/- (P. M. JAGTAP) (A. T. VARKEY) VICE PRESIDENT JUDICIAL MEMBER DATED: 28TH OCTOBER, 2021 JD, SR. PS 2 ITA NO.1252/KOL/2019, LAL TRADES & AGENCIES PVT. LTD., AY 2009-10 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT- LAL TRADES & AGENCIES PVT. LTD., 7, WATERLOO STREET, 2 ND FLOOR, KOLKATA-700 069. 2. RESPONDENT DCIT, CENTRAL CIRCLE-1(4), KOLKATA. 3. CIT(A)-20, KOLKATA (SENT THROUGH E-MAIL) 4. CIT, KOLKATA. 5. DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY/DDO ITAT, KOLKATA BENCHES, KOLKATA