Govardhan Overseas Pvt. Ltd., , Kolkata V. DCIT, Circle - 11(1), Kolkata , Kolkata

ITA 1496/KOL/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5710 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 9 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 12-07-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA B BENCH, KOLKATA VIRTUAL COURT HEARING (BEFORE SRI J. SUDHAKAR REDDY, HONBLE ACCOUNTANT MEMBER & SRI ABY T. VARKEY, HONBLE JUDICIAL MEMBER) ITA NO. 1496/KOL/2018 ASSESSMENT YEAR: 2013-14 M/S. GOVARDHAN OVERSEAS PVT. LTD..............................................................APPELLANT 48, S.N. ROY ROAD KOLKATA 700 038 [PAN : AAACG 9580 G] VS. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11(1), KOLKATA..........................RESPONDENT APPEARANCES BY: NONE , APPEARED ON BEHALF OF THE ASSESSEE. SHRI MANISH KANOJIA, CIT D/R, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : APRIL 19 TH , 2021 DATE OF PRONOUNCING THE ORDER : APRIL 30 TH , 2021 ORDER PER J. SUDHAKAR REDDY, AM :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 4, KOLKATA, (HEREINAFTER THE LD. CIT(A)), PASSED U/S. 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 31/05/2018, FOR THE ASSESSMENT YEAR 2013-14. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. THERE IS NO PETITION FOR ADJOURNMENT EITHER. UNDER THESE CIRCUMSTANCES, WE DISPOSE OFF THE CASE EX-PARTE , ON MERITS, QUA THE ASSESSEE AFTER HEARING THE LD. DEPARTMENTAL REPRESENTATIVE. 3. THE ASSESSEE HAS FILED AN APPLICATION UNDER VIVAD SE VISWAS SCHEME AND SUBMITTED THAT THE APPEAL MAY BE DISMISSED AS WITHDRAWN SUBJECT TO A RIDER THAT, THE SAME SHOULD BE RESTORED, IN CASE THE APPLICATION FOR SETTLEMENT OF DISPUTE UNDER THE SCHEME IS NOT ACCEPTED BY THE COMPETENT AUTHORITIES. THE LD. D/R HAD NO OBJECTION. 4. HEARD THE LD. D/R. AFTER PERUSING THE APPLICATION FILED BY THE ASSESSEE DT. 16/04/2021, WE DISMISS THIS APPEAL OF THE ASSESSEE AS WITHDRAWN WITH A PROTECTION THAT, THE ASSESSEE WILL BE AT LIBERTY TO APPLY FOR RESTORATION OF THIS APPEAL SO DISMISSED, IN CASE THE APPLICATION MADE BY THE ASSESSEE UNDER VIVAD SE VISWAS SCHEME IS NOT ACCEPTED BY THE COMPETENT AUTHORITIES. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS KOLKATA, THE SD/- [ ABY T. VARKEY ] JUDICIAL MEMBER DATED : 30.04.2021 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. M/S. GOVARDHAN OVERSEAS PVT. LTD. 48, S.N. ROY ROAD KOLKATA 700 038 2. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 2 APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. KOLKATA, THE 30 TH DAY OF APRIL, 2021. [ J. SUDHAKAR REDDY ACCOUNTANT M/S. GOVARDHAN OVERSEAS PVT. LTD. INCOME TAX, CIRCLE -11(1), KOLKATA 5. CIT(DR), KOLKATA BENCHES, KOLKATA. ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES ITA NO. 1496/KOL/2018 ASSESSMENT YEAR: 2013-14 M/S. GOVARDHAN OVERSEAS PVT. LTD. SD/- J. SUDHAKAR REDDY ] ACCOUNTANT MEMBER TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES