Blooming Jewellery Pvt Ltd, Kolkata V. A.C.I.T.,Circle-5(2), Kolkata

ITA 1578/KOL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 9592 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-07-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 27-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 6; 5(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI SONJOY SARMA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.1578/Kol/2019 Assessment Year: 2009-10 M/s. Blooming Jewellery Pvt. Ltd. 332/188, Gloe Dwarwaza, Chowk, Lucknow-226003 (PAN: LKNBO74335G) Vs. Assistant Commissioner of Income Tax, Circle-5(2), Kolkata. (Appellant) (Respondent) Present for: Appellant by : N o n e Respondent by : Shri Sanjib Kumar Paul, Addl. CIT Date of Hearing : 07.07.2022 Date of Pronouncement : 07.07.2022 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal by the assessee is directed against the order of ld. CIT(A)-18, Kolkata vide ITA No. 10848/CIT(A)-18/Kol/Cir-5(2)/F.Sl. No.AT(2)178/18-19 dated 23.08.2018 for A.Y. 2009-10 passed against the assessment order u/s 147/144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) by ACIT, Circle-5(2),Kolkata dated 22.12.2016. 2. At the outset, we note that none appeared on behalf of the assessee at the time of hearing before us. From the documents available in the file we note that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2020 (hereinafter, the ‘scheme’) and had filed Form no. 1 and Form no. 2 before the Competent Authority and the Competent Authority had accepted it and had issued Form-3. Thereafter the assessee has remitted the tax as per Form 3 and filed form no. 4 and the department has also issued Form-5 in respect of order for full and final settlement of tax arrears u/s. 5(2) read with ITA No.1578/Kol/2019 M/s. Blooming Jewellery Pvt. Ltd. A.Y: 2009-10 2 section 6 of the Direct Tax Vivad Se Vishwas Act, 2020 (3 of 2020). Since the assessee-respondent has paid the due taxes, there is no point in keeping the impugned appeal pending. Apropos the discussion (supra) and since Shri Sanjib Kumar Paul, Addl. CIT, DR 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 the assessee is dismissed as withdrawn. Order is pronounced in the open court. Sd/- d/- (SONJOY SARMA) (GIRISH AGRAWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Kolkata, Dated: 07.07.2022 JD, Sr. P.S. Copy to: 1. The Appellant: 2. The Respondent:. 3. CIT(A)-18, Kolkata 4. The CIT- Kolkata. 5. The DR, ITAT, Kolkata Bench, Kolkata //True Copy// [ By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata