DCIT(Exempt.), Cir-1(1), Kolkata, Kolkata V. M/s State Urban Development Agency, Kolkata

ITA 1790/KOL/2017

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 6451 (ITAT-KOLKATA)
• Duration Of Justice: 4 year(s) 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-12-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 02-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA (Before Sri Sanjay Garg, Judicial Member & Sri Rajesh Kumar, Accountant Member) I.T.A. Nos. 423 & 424/Kol/2017 Assessment Years: 2010-11 & 2012-13 ACIT(Exemptions), Cir-1(1), Kolkata............................................................................Appellant Vs. State Urban Development Agency.............................................................................Respondent [PAN: AAABS 0934 R] I.T.A. No. 1790/Kol/2017 Assessment Year: 2013-14 DCIT(Exemptions), Cir-1(1), Kolkata...........................................................................Appellant Vs. State Urban Development Agency.............................................................................Respondent [PAN: AAABS 0934 R] Appearances by: Smt. Ranu Biswas, Addl. CIT, Sr. D/R, appeared on behalf of the Revenue. Sh. Pijush Dey, FCA, appeared on behalf of the Assessee. Date of concluding the hearing : December 9 th , 2021 Date of pronouncing the order : December 14 th , 2021 ORDER Per Rajesh Kumar, Accountant Member: The present appeals have been preferred by the Revenue against separate orders for AY 2010-11 & 2012-13 dated 30.12.2016 & for AY 2013-14 dated 26.05.2017 of the Commissioner of Income Tax (Appeals)-25, Kolkata [hereinafter referred to as ‘CIT(A)’]. 2. At the outset, the Departmental Representative has filed a letter dated 09.12.2021 seeking permission of the Bench to withdraw these appeals filed by the Revenue. Since the ld. Counsel for the assessee has no objection in this regard, the permission as sought by the Revenue is granted and consequently these appeals of the Revenue are dismissed as withdrawn. 2 I.T.A. Nos. 423, 424 & 1790/Kol/2017 AYs: 2010-11, 2012-13 & 2013-14 State Urban Development Agency. 3. In the result, the captioned appeals of the Revenue are dismissed as withdrawn. Order is pronounced in the open court on 14 th December, 2021. Sd/- Sd/- [Sanjay Garg] [Rajesh Kumar] Judicial Member Accountant Member Dated: 14.12.2021 Bidhan (P.S.) Copy of the order forwarded to: 1. ACIT(Exemptions), Cir-1(1), Kolkata. 2. DCIT(Exemptions), Cir-1(1), Kolkata. 3. State Urban Development Agency, Ilgus Bhavan, H-C Block, Sector-III, Salt Lake City, Kolkata-700 106. 4. CIT(A)-25, Kolkata. (sent through mail) 5. CIT- 6. CIT(DR), Kolkata Benches, Kolkata. (sent through mail) True copy By order Senior Pvt. Secy./DDO/H.O.O. ITAT, Kolkata Benches, Kolkata