Naba Diganta Water Management Limited, Kolkata V. DCIT, Circle - 2(2), Kolkata

ITA 1652/KOL/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5790 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 1 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 09-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS
• Keywords: Competent authority

Judgement Text

1 ITA NOS. 1651-1652/KOL/2019, NABA DIGANTA WATER MANAGEMENT LTD., AYS 2013-14&2014-15 , B , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOLKATA [BEFORE SHRI A. T. VARKEY, JUDICIAL MEMBER & SHRI MANISH BORAD, AM ] I.T.A. NOS. 1651 & 1652/KOL/2019 ASSESSMENT YEARS: 2013-14 & 2014-15 NABA DIGANTA WATER MANAGEMENT LTD. (PAN: AACCN6958P) VS . DEPUTY COMMISSIONER OF INCOME- TAX, CIRCLE-2(2), KOLKATA. APPELLANT RESPONDENT DATE OF HEARING (VIRTUAL) 08.09.2021 DATE OF PRONOUNCEMENT 08.09.2021 FOR THE APPELLANT SHRI KIRIT KAMDAR, AR FOR THE RESPONDENT SMT. RANU BISWAS, ADDL. CIT, DR ORDER PER SHRI A. T. VARKEY, JM: BOTH THESE APPEALS HAVE BEEN PREFERRED BY THE ASSESSEE AGAINST THE SEPARATE ORDERS OF THE LD. CIT(A)-1, KOLKATA DATED 02.05.2019 FOR AYS 2013-14 AND 2014-15. 2. AT THE OUTSET, THE AR OF THE ASSESSEE SHRI KIRIT KAMDAR HAS SUBMITTED THAT THE ASSESSEE WANTS TO WITHDRAW THIS APPEAL SINCE ASSESSEE HAD FILED FORM 1 AND 2 UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT IN RESPECT OF BOTH THESE APPEALS AND THE COMPETENT AUTHORITY HAS ISSUED FORM NO. 3. THEREFORE, TAKING INTO CONSIDERATION THE FACT THAT SINCE THE ASSESSEE HAS OPTED FOR THE SCHEME FOR THE AYS 2013-14 AND 2014-15 AND FORM 3 HAS BEEN ISSUED BY THE DEPARTMENT WHICH IS PLACED ON FILE, WE ALLOW THE ASSESSEE TO WITHDRAW BOTH THE IMPUGNED APPEALS. 3. IN THE RESULT, BOTH THE APPEALS OF ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (MANISH BORAD) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 8 TH SEPTEMBER, 2021 JD, SR. PS 2 ITA NOS. 1651-1652/KOL/2019, NABA DIGANTA WATER MANAGEMENT LTD., AYS 2013-14&2014-15 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT- M/S. NABA DIGANTA WATER MANAGEMENT LTD., G N 11-19, SECTOR- V, SALT LAKE, KOLKATA-700 091. 2. RESPONDENT DCIT, CIRCLE-2(1), KOLKATA. 3. CIT(A)-1, 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