DCIT,CIRCLE-10(1), KOLKATA, Kolkata V. M/s CDC Printers (P) Ltd., Kolkata

ITA 1764/KOL/2016

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5955 (ITAT-KOLKATA)
• Duration Of Justice: 4 year(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-09-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 10-09-2020
• Assessment Year: 2012-2013
• Appeal Filed On: 05-09-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DHRUBAJYOTI RAY
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA A BENCH, KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, HONBLE ACCOUNTANT MEMBER & SRI S.S. GODARA, HONBLE JUDICIAL MEMBER) [VIRTUAL COURT HEARING] ITA NO. 1764/KOL/2016 ASSESSMENT YEAR: 2012-13 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 10(1), KOLKATA........................... APPELLANT VS. M/S. CDC PRINTERS (P) LTD................RESPONDENT 45, RADHANATH CHOWDHURY ROAD KOLKATA 700 015 [PAN : AABCC 2946 B] APPEARANCES BY: SHRI DHRUBAJYOTI RAY, JCIT, D/R, APPEARING ON BEHALF OF THE REVENUE. NONE, APPEARED ON BEHALF OF THE ASSESSEE. DATE OF CONCLUDING THE HEARING : SEPTEMBER 10 TH , 2020 DATE OF PRONOUNCING THE ORDER : SEPTEMBER 30 TH , 2020 ORDER PER J. SUDHAKAR REDDY, AM :- THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)- 4, KOLKATA, (HEREINAFTER THE LD. CIT (A)), DT. 23/06/2016, PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT), RELATING TO THE ASSESSMENT YEAR 2012-13. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT AN APPLICATION HAS BEEN FILED BY THE ASSESSEE FOR SETTLEMENT OF THIS DISPUTE IN THIS REVENUE APPEAL UNDER THE VIVAAD SE VISHWAS SCHEME. 3. THUS, THIS REVENUE APPEAL IS DISMISSED AS WITHDRAWN WITH A CONDITION THAT IF THE ASSESSEES APPLICATION FOR SETTLEMENT OF THIS REVENUE APPEAL IS NOT ACCEPTED UNDER THE VIVAAD SE VISHWAS SCHEME, THIS APPEAL WOULD GET REVIVED. THE REVENUE SHALL FILE SUITABLE APPLICATION FOR RESTORATION OF THE APPEAL IN SUCH SITUATION. IN VIEW OF THE ABOVE DISCUSSION, WE DISMISS THIS APPEAL, CONDITIONALLY, AS WITHDRAWN. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. KOLKATA, THE 30 TH DAY OF SEPTEMBER, 2020. SD/- SD/- [S.S. GODARA] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 30.09.2020 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. M/S. CDC PRINTERS (P) LTD 45, RADHANATH CHOWDHURY ROAD KOLKATA 700 015 2. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 2 45, RADHANATH CHOWDHURY ROAD DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 10(1), KOLKATA 5. CIT(DR), KOLKATA BENCHES, KOLKATA. ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES ITA NO. 1764/KOL/2016 ASSESSMENT YEAR: 2012-13 M/S. CDC PRINTERS (P) LTD. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES