Xplore Tech Services Private Limited, Kolkata V. DCIT, Circle - 4(1) , Kolkata

ITA 1823/KOL/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 4981 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 8 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-04-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 01-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA (Before Sri Rajpal Yadav, Vice President & Sri Manish Borad, Accountant Member) I.T.A. No.: 1823/Kol/2019 Assessment Year: 2015-16 Xplore Tech Services Private Limited......................................Appellant [PAN: AAACX 0323 Q] Vs. DCIT, Circle-4(1), Kolkata.....................................................Respondent Appearances by: None appeared on behalf of the Assessee. Sh. G.H. Sema, Addl. CIT, appeared on behalf of the Revenue. Date of concluding the hearing : April 7 th , 2022 Date of pronouncing the order : April 7 th , 2022 ORDER Per Manish Borad, Accountant Member: This appeal filed by the assessee pertaining to the Assessment Year (in short “AY”) 2015-16 is directed against the order of ld. DCIT, Circle-4(1), Kolkata u/s 143(3) r.w.s. 144C(5) and 92CA(3) of the Income Tax Act, 1961 (in short the “Act”) dated 23.05.2019. 2. At the outset, ld. Counsel for the assessee submitted that the assessee opted under the Vivad Se Vishwas Scheme, 2020. Tax payable as per this scheme in the case of the assessee stood paid for the full and final settlement of tax arrears. Thus, ld. Counsel for the assessee requested for withdrawing the instant appeal vide letter dated 28.02.2022. 3. Per contra, ld. D/R did not have any objection to this request of ld. Counsel for the assessee. 4. We have heard ld. D/R and perused the records placed before us. We have gone through the facts narrated by the ld. Counsel for the assessee stated herein above and find that the assessee has opted under the Vivad Se Vishwas Scheme, 2020 and paid taxes thereon. Request has been made for withdrawing the appeal. We, therefore, considering the facts of the case and I.T.A. No.: 1823/Kol/2019 Assessment Year: 2015-16 Xplore Tech Services Private Limited. Page 2 of 3 the request made at the behest of the assessee, dismiss this appeal as withdrawn. 5. In the result, the appeal of the assessee is dismissed as withdrawn. Kolkata, the 7 th April, 2022. Sd/- Sd/- [Rajpal Yadav] [Manish Borad] Vice President Accountant Member Dated: 07.04.2022 Bidhan (P.S.) Copy of the order forwarded to: 1. Xplore Tech Services Private Limited, Plot Y-9, Block-EP, Salt Lake, Kolkata-700 011. 2. DCIT, Circle-4(1), Kolkata. 3. CIT(A)- 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata. True copy By order Assistant Registrar ITAT, Kolkata Benches Kolkata I.T.A. No.: 1823/Kol/2019 Assessment Year: 2015-16 Xplore Tech Services Private Limited. Page 3 of 3 Date of Dictation 07.04.2022 Date on which the typed order is placed before the dictating Member and other Member 07.04.2022 Date on which the order came back to Sr. P.S. .04.2022 Date on which file(s) go(es) to the Bench Clerk .04.2022 Date on which file(s) go(es) to the O.S. Date of despatch of the order