M/s. Yash Vardhan Somani Minor Beneficiary Trust , Kolkata V. ITO, Ward - 36(4), Kolkata , Kolkata

ITA 1493/KOL/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5829 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 6 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2015-2016
• Appeal Filed On: 11-07-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B (VIRTUAL COURT HEARING), BENCH KOLKATA BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI SANJAY GARG, JUDICIAL MEMBER I.T.A. NO.1493/KOL/2018 ASSESSMENT YEAR: 2015-16 M/S YASH VARDHAN SOMANI MINOR BENEFICIARY TRUST......................APPELLANT 143/1/1, COTTON STREET, KOLKATA-700007. [PAN : AAATY3301Q] VS ITO, WARD-36(4), KOLKATA.RESPONDENT APPEARANCES BY: NONE APPEARED ON BEHALF OF THE ASSESSEE. SHRI DHRUBOJHOTI ROY, JCIT, DR, APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JANUARY 22, 2021 DATE OF PRONOUNCING THE ORDER : FEBRUARY 03, 2021 ORDER PER BENCH:- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) (HEREINAFTER THE LD. CIT(A)) PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT). 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. IT IS NOTICED THAT AN APPLICATION FOR WITHDRAWAL OF APPEAL HAS BEEN PLACED IN FILE WHEREIN THE ASSESSEE HAS STATED THAT IT HAD OPTED FOR DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020 AND REQUESTED PERMISSION FOR WITHDRAWAL OF THE APPEAL. 3. THE APPLICATION IS ACCEPTED AND THE APPEAL IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. KOLKATA, THE 3 RD FEBRUARY, 2021. SD/- SD/- [ SANJAY GARG ] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 03.02.2021 RS, SR. P.S. 2 I.T.A. NO.1493/KOL/2018 M/S YASH VARDHAN SOMANI MINOR BENEFICIARY TRUST COPY OF THE ORDER FORWARDED TO: 1 . (I) M/S YASH VARDHAN SOMANI MINOR BENEFICIARY TRUST 2. ITO, WARD-36(4), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), TRUE COPY BY ORDER ASSISTANT REGISTRAR , KOLKATA BENCHES