A.C.I.T.,Circle-11(2), Kolkata V. M/s Swarup Enclave Pvt. Ltd., Kolkata

ITA 1868/KOL/2019

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 4004 (ITAT-KOLKATA)
• Duration Of Justice: 4 year(s) 5 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-02-2024
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 29-01-2024
• Assessment Year: 2013-2014
• Appeal Filed On: 07-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 250

Judgement Text

आयकर अपीलȣय अͬधकरण, कोलकाता पीठ ‘ए’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA Įी संजय गग[, ÛयाǓयक सदèय एवं Įी ͬगरȣश अĒवाल, लेखा सदèय के सम¢ Before Shri Sanjay Garg, Judicial Member and Shri Girish Agrawal, Accountant Member I.T.A. No.1868/Kol/2019 Assessment Year: 2013-14 ACIT, Circle-11(2), Kolkata.............................................................Appellant vs. M/s Swarup Enclave Pvt. Ltd.............................................................. Respondent 11F, East Topsia Road, Kolkata-700046. [PAN: AAJCS0925L] Appearances by: None appeared on behalf of the appellant. Shri B. K. Singh, JCIT, appeared on behalf of the Respondent. Date of concluding the hearing : January 30, 2024 Date of pronouncing the order : February 02, 2024 आदेश / ORDER संजय गग[, ÛयाǓयक सदèय ɮवारा / Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the revenue against the order dated 09.04.2019 of the Commissioner of Income Tax (Appeals)-4, Kolkata [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’). 2. An application dated 29.01.2024 has been moved by the assessee to submit that the assessee has availed the benefit of Vivad Se Viswas Scheme 2020 and paid the due taxes under the Scheme, hence, the appeal of the Revenue may be dismissed having become infructuous. 3. The ld. DR has fairly submitted that the assessee having availed the benefit of Vivad Se Viswas Scheme, the appeal of the revenue, at I.T.A. No.1868/Kol/2019 Assessment Year: 2013-14 M/s Swarup Enclave Pvt. Ltd 2 this stage has become infructuous and the same be dismissed as withdrawn. 4. The appeal of the revenue is accordingly dismissed as withdrawn. Kolkata, the 2 nd February, 2024. Sd/- Sd/- [ͬगरȣश अĒवाल /Girish Agrawal] [संजय गग[ /Sanjay Garg] लेखा सदèय/Accountant Member ÛयाǓयक सदèय/Judicial Member Dated: 02.02.2024. RS Copy of the order forwarded to: 1. ACIT, Circle-11(2), Kolkata 2. M/s Swarup Enclave Pvt. Ltd 3.CIT (A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches