MPMC Private Limited , Kolkata V. DCIT, Circle - 11(1), Kolkata , Kolkata

ITA 1860/KOL/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5969 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 5 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 29-12-2020
• Assessment Year: 2009-2010
• Appeal Filed On: 30-08-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DHRUBAJYOTI ROY
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA A BENCH, KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, HONBLE ACCOUNTANT MEMBER & SRI SANJAY GARG, HONBLE JUDICIAL MEMBER) [VIRTUAL COURT HEARING] ITA NOS. 1852 & 1860/KOL/2018 ASSESSMENT YEARS: 2007-08 & 2009-10 M/S. MPMC PRIVATE LIMITED..................................................................................APPELLANT 7B, PRETORIA STREET, KOLKATA 700 071. [PAN : AACCM 0632 P] VS. DCIT, CIRCLE 11(1), KOLKATA............................................................................RESPONDENT APPEARANCES BY: SHRI AMIT AGARWAL, AR APPEARED ON BEHALF OF THE ASSESSEE. SHRI DHRUBAJYOTI ROY, JCIT APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : DECEMBER 29 TH , 2020 DATE OF PRONOUNCING THE ORDER : FEBRUARY 3 RD , 2021 ORDER PER BENCH: THESE APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE SEPARATE ORDERS OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 10, KOLKATA, (HEREINAFTER THE LD.CIT(A)) PASSED U/S. 250 OF THE INCOME TAX ACT, 1961 (THE ACT), BOTH DATED 31.07.2018 FOR THE ASSESSMENT YEAR 2007-08 & 2009-10. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE IS AVAILING THE VIVAD SE VISHWAS SCHEME AND HAS FILED AN APPLICATION IN THIS REGARD. HE PLEADED FOR PROTECTION THAT IF ITS APPLICATION UNDER THE SCHEME IS REJECTED BY THE AUTHORITIES, THE APPEAL MAY BE RESTORED. HE SUBMITTED THAT IF SUCH AN ASSURANCE IS RECORDED IN THE ORDER, HE WOULD WITHDRAW THIS APPEAL BEFORE THE TRIBUNAL. THE LD. D/R HAD NO OBJECTION. 3. AFTER HEARING RIVAL CONTENTIONS, WE DISMISS THIS APPEAL AS WITHDRAWN WITH THE CONDITION THAT THE SAME SHALL BE RESTORED IN CASE THE AUTHORITIES DO NOT APPROVE THE APPLICATION FILED BY THE ASSESSEE FOR RESOLUTION OF THE DISPUTE UNDER VIVAD SE VISHWAS SCHEME. 4. IN THE RESULT, APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. KOLKATA, THE 3 RD DAY OF FEBRUARY, 2021. SD/- SD/- [ SANJAY GARG] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 03.02.2021 SC, SR. P.S. COPY OF THE ORDER FORWARDED TO: 1. MPMC PRIVATE LIMITED, 7B, PRETORIA STREET, KOLKATA 2. DCIT, CIRCLE 11(1), KOLKATA. 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 2 ITA NOS. 1852 & 1860 ASSE SSMENT YEARS: 2007 PRETORIA STREET, KOLKATA 700 071. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES ITA NOS. 1852 & 1860 /KOL/2018 MPMC PRIVATE LIMITED SSMENT YEARS: 2007 -08 & 2009-10 BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES