Appeal details
Counselvise Citation
[2021] 109 COUNSELVISE.COM (IT) 6595 (ITAT-KOLKATA)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 5 month(s) 24 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
25-01-2021
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
SMC
Assessment Year
2008-2009
Appeal Filed On
31-07-2019
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER . / ITA NO.1810-1811/KOL/2019 ASSESSMENT YEAR:2008-09 M/S ABIHIKRITI IMPEX PVT. LTD,92, HAZRA ROAD, JATIN DAS PARK, KOLKATA-26 [ PAN NO.AADCA 9334 P ] / V/S . INCOME TAX OFFICER, WARD-10(2), P-7, CHOWRINGHEE SQUARE, 3 RD FLOOR,KOLKATA-69 /APPELLANT .. /RESPONDENT HEARING THROUGH VIDEO CONFERENCING /BY APPELLANT SHRI K.K. KHEMKA, A.R /BY RESPONDENT SHRI SUPRIYO PAL, ADDL. CIT-SR-DR /DATE OF HEARING 25-01-2021 /DATE OF PRONOUNCEMENT 25-01-2021 /O R D E R THESE TWO APPEALS HAVE BEEN PREFERRED BY THE ASSESS EE AGAINST THE COMMON ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-4 , KOLKATA DATED 12.06.2019. 2. AT THE OUTSET, LEARNED. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT SINCE THE ASSESSEE HAS OPTED FOR VIVAD SE VISHWAS SCHEME 2020 . THE LD. COUNSEL FOR THE ASSESSEE SEEKS AN ADJOURNMENT OR IN THE ALTERNATIVE PLEAD FOR PROTECTION THAT IF THE APPLICATION OF THE ASSESSEE UNDER THE SCHEME IS REJ ECTED BY THE AUTHORITIES, BOTH PRESENT APPEALS MAY BE RESTORED. HE HAS SUBMITTED T HAT IF SUCH AN ASSURANCE IS RECORDED IN THE ORDER, HE MAY BE ALLOWED TO WITHDRA W BOTH THE PRESENT APPEALS BEFORE THE TRIBUNAL. THE LD. DR HAS NOT OBJECTED THE CONDI TIONAL WITHDRAWAL OF THE APPEALS. ITA NO.1810-11/KOL/2019 A.Y. 2 008-09 M/S ABHIKRITI IMPEX PVT. LTD. VS. ITO, WD-10(2) ,KOL. PAGE 2 3. IN VIEW OF THE ABOVE, I DISMISS THESE APPEALS AS WITHDRAWN WITH THE CONDITION THAT BOTH THE APPEALS SHALL BE RESTORED IN CASE THE AUTHORITIES DO NOT APPROVE THE APPLICATION FILED BY THE ASSESSEE FOR RESOLUTION OF THE DISPUTE UNDER VIVIAD SE VISHWAS SCHEME 2020 . IN THE RESULT, THESE APPEALS OF THE ASSESSEE ARE HE REBY DISMISSED AS WITHDRAWN . A COPY OF THIS COMMON ORDER BE PLACED IN THE RESPEC TIVE CASE FILE . ORDER PRONOUNCED IN OPEN COURT AT THE CLOSE OF THE HEARING ON MONDAY, 25 TH JANUARY, 2021 . SD/- (SANJAY. GARG) JUDICIAL MEMBE R KOLKATA, *DKP/SR.PS ' - 25/01/2021 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-M/S ABHIKRITI IMPEX PVT. LTD., 92, HAZRA ROAD, JATIN DAS PARK KOLKATA-26 2. /RESPONDENT-ITO WD-10(2), P-7, CHOWRINGHEE SQ. 3 RD FL.KOLKATA-700 069 3. % ' / CONCERNED CIT 4. ' - / CIT (A) 5. ( ++% , % / DR, ITAT, KOLKATA 6. - / GUARD FILE. BY ORDER/ , /TRUE COPY/ %,
Mehul