M/s Yashoda Dealers Pvt Ltd, Howrah V. D.C.I.T.,CC-2(1), Kolkata

ITA 1876/KOL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 3691 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-08-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 08-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUDIPTA GUHA
• Section: 6; 5(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA आयकर अपीलीय अधीकरण, ᭠यायपीठ – “B” कोलकाता, BEFORE SHRI RAJPL YADAV, VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER (समƗ ŵी राजपाल यादव उपाȯƗ एवं ŵी िगरीश अŤवाल लेखा सद˟ ITA No.1876/Kol/2019 Assessment Year: 2009-10 Yashoda Dealers Pvt. Ltd. Naschinda, Ghoshpoara, Bally, Howrah-711227 (PAN: AAACY3308C) Vs. Deputy Commissioner of Income-tax, Central Circle- 2(1), Kolkata. (Appellant) (Respondent) Present for: Appellant by : Shri Amit Agarwal, Advocate Respondent by : Shri Sudipta Guha, CIT, DR Date of Hearing : 24.08.2022 Date of Pronouncement : 24.08.2022 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal by the assessee is directed against the order of Ld. CIT-5, Kolkata vide Appeal No. 14/CIT(A)-5/CC-2(1)/16-17/Kol dated 26.07.2019 for A.Y. 2009-10 passed against the assessment order u/s 143(3)/147/263/144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) by ITO, Ward-9(2), Kolkata dated 31.03.2014. 2. Shri Amit Agarwal, Advocate appeared for the assessee and Shri Sudipta Guha, CIT, DR appeared on behalf of the revenue. 3. At the time of hearing Ld. AR of the assessee submitted that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2020 (hereinafter, the ‘scheme’) and had filed Form no. 1 and Form no. 2 before the Competent Authority and the Competent Authority had accepted it and had issued Form-3. Thereafter the assessee has remitted the tax as per Form 3 and filed form no. 4 and the department has also issued Form-5 in respect of order for full and final settlement ITA No.1876/Kol/2019 Yashoda Dealers Pvt. Ltd., A.Y: 2009-10 2 of tax arrears u/s. 5(2) read with section 6 of the Direct Tax Vivad Se Vishwas Act, 2020 (3 of 2020). Since the assessee has paid the due taxes, there is no point in keeping the impugned appeal pending. Apropos the discussion (supra) and since Shri Sudipta Guha, Sr. DR does not have any objection in withdrawing the same, we allow the assessee to withdraw the impugned appeal. 4. In the result, the appeal of the assessee is dismissed as withdrawn. Order is pronounced in the open court. Sd/- Sd/- (RAJPAL YADAV) (GIRISH AGRAWAL) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 24.08.2022 JD, Sr. P.S. Copy to: 1. The Appellant: 2. The Respondent:. 3. CIT(A)-5, Kolkata. 4. CIT, Kolkata 5. The DR, ITAT, Kolkata Bench, Kolkata //True Copy// [ By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata