M/s Royal Calcutta Truf Club, Kolkata V. A.C.I.T.(Int.Tax)), Range-1, Kolkata

ITA 1757/KOL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4339 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 6 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 26-03-2020
• Assessment Year: 2014-2015
• Appeal Filed On: 26-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS ACIT

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH (C), KOLKATA [BEFORE SHRI P.M. JAGTAP, HONBLE VICE PRESIDENT (KZ) & SHRI A.T. VARKEY, HONBLE JUDICIAL MEMBER] [THROUGH VIRTUAL COURT] I.T.A. NOS. 1754 TO 1757/KOL/2019 ASSESSMENT YEAR: 2011-12 TO 2014-15 M/S. ROYAL CALCUTTA TURF CLUB..................................................................................................................APPELLANT C/O. M/S. SALARPURIA JAJODIA & CO., 3 RD FLOOR 7, CHITTARANJAN AVENUE KOLKATA 700 072 [PAN: AAAAR 0769 A] VS ASSTT. COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), RANGE-1, KOLKATA............RESPONDENT APPEARANCES BY: NONE APPEARING ON BEHALF OF THE ASSESSEE. SMT. RANU BISWAS, ACIT, SR. DR APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : FEBRUARY 12, 2021 DATE OF PRONOUNCING THE ORDER : FEBRUARY 12, 2021 ORDER PER BENCH: ALL THESE FOUR APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST COMMON ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-22 (LD. CIT(A)), KOLKATA, DATED 28/05/2019. 2. IN THIS CASE, THE AUTHORISED REPRESENTATIVE OF THE ASSESSEE HAS MOVED AN APPLICATION DATED 08.02.2021 SEEKING WITHDRAWAL OF THESE APPEALS ON THE GROUND THAT HE HAS DECIDED TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEAL UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. THE ASSESSEE HAS DULY FILED THE DECLARATIONS IN FORM NO. 1 AND FORM NO. 2 AND THE DESIGNATED AUTHORITY HAS ISSUED THE 2 I.T.A. NOS. 1754 TO 1757 /KOL/2019 ASSESSMENT YEAR: 2011-12 TO 2014-15 ROYAL CALCUTTA TURF CLUB CERTIFICATE IN FORM NO. 3 AS PER SECTION 5(1) OF THE SCHEME ACCEPTING THE ASSESSEES DECLARATION UNDER THE SAME SCHEME. 3. KEEPING IN VIEW THESE FACTS AND CIRCUMSTANCES OF THE CASE INCLUDING ESPECIALLY THE FACT THAT THE ASSESSEE HAS DULY COMPLIED WITH THE NECESSARY REQUIREMENTS UNDER VIVAD SE VISHWAS SCHEME, 2020, THE PERMISSION AS SOUGHT BY THE ASSESSEE IS GRANTED AND THESE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. 4. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH FEBRUARY, 2021. SD/- SD/- (A.T. VARKEY) (P.M. JAGTAP) (JUDICIAL MEMBER) VICE PRESIDENT DATED: 12/02/2021 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. M/S. ROYAL CALCUTTA TURF CLUB, C/O. M/S. SALARPURIA JAJODIA & CO., 3 RD FLOOR, 7, CHITTARANJAN AVENUE KOLKATA 700 072 2. ASSTT. COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), RANGE-1, KOLKATA 3. ITO, WARD 12(1), KOLKATA. 4. THE CIT(A) 5. THE CIT 6. DR TRUE COPY, BY ORDER, ASSISTANT REGISTRAR ITAT, KOLKATA