Arya Construction, Uttar Dinajpur V. ACIT, Circle-2(2), Jalpaiguri, Jalpaiguri

ITA 1296/KOL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 9593 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 1 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-07-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 27-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

ITA No. 1296/KOL/2019 Assessment Year : 2014-2015 Arya Construction 1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. No. 1296/KOL/2019 Assessment Year: 2014-2015 Arya Construction,...................................................................Appellant Amar Bhaban, Milan Para, P.O. Raiganj, Dist. Uttar Dinajpur-733134, West Bengal [PAN: AAWFA6140R] -Vs.- Assistant Commissioner of Income Tax,...............................Respondent Circle-2(2), Jalpaiguri, Central Revenue Building, Race Course Road, Naya Basti, Jalpaiguri-735101 Appearances by: N o n e, appeared on behalf of the assessee Shri Biswanath Das, Addl. CIT, appeared on behalf of the Revenue Date of concluding the hearing : July 07, 2022 Date of pronouncing the order: July 07, 2022 O R D E R Per Bench:- The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), Jalpaiguri dated 18.01.2019 passed for the assessment year 2014-15. 2. Ld. Authorized Representative of the assessee-company Shri N.C. Mondal, FCA has filed an application dated 07.07.2022 pleading therein that the assessee has resolved the issue in dispute with the Revenue under Vivad Se Viswas Scheme and intend to withdraw the appeal. For buttressing this plea, the assessee has filed a copy of Declaration in Form No. 5 which is being placed on record. Since the Department has issued ITA No. 1296/KOL/2019 Assessment Year : 2014-2015 Arya Construction 2 Form No. 5, which is the ultimate declaration for the resolution of the dispute with the assessee, therefore, there is no ideal to keep this appeal pending. Accordingly, we dismiss this appeal of the assessee as withdrawn on the ground that dispute has been resolved under Vivad Se Viswas Scheme. 3. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open Court on July 7 th , 2022. Sd/- Sd/- (Rajesh Kumar) (Rajpal Yadav) Accountant Member Vice-President (KZ) Kolkata, the 7 th day of July, 2022 Copies to : (1) Arya Construction, Amar Bhaban, Milan Para, P.O. Raiganj, Dist. Uttar Dinajpur-733134, West Bengal (2) Assistant Commissioner of Income Tax, Circle-2(2), Jalpaiguri, Central Revenue Building, Race Course Road, Naya Basti, Jalpaiguri-735101 (3) Commissioner of Income Tax(Appeals), Income Tax Department, National Faceless Appeal Centre (NFAC), Delhi- , (4) The Departmental Representative (5) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S.