Farinni Jewellery Pvt. Ltd., , Kolkata V. DCIT, Circle - 7(1), Kolkata , Kolkata

ITA 1930/KOL/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3315 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 5 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 06-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B KOLKATA BEFORE SHRI S UDHAKAR REDDY, ACCOUNTANT MEMBER SHRI ABY. T. VARKEY, JUDICIAL MEMBER . / ITA NO. 1 930 /KOL/201 8 ASSESSMENT YEAR: 20 1 2 - 13 FARINNI JEWELLERY PVT. LTD PAN: AAHCS 4084L / V/S . D.C.I.T, CIRCLE - 7(1), KOLKATA /APPELLANT .. /RESPONDENT HEARING THROUGH VIDEO CONFERENCING / BY APPELLANT NONE APPEARED / BY RESPONDENT SHRI JAYANTA KHANRA, JCIT, LD.DR / DATE OF HEARING 05 - 03 - 20 2 1 / DATE OF PRONOUNCEMENT 05 - 03 - 2021 /O R D E R PER BENCH TH IS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME - TAX (APPEALS), 3 , KOLKATA DATED 2 8 - 06 - 2018 FOR THE ASSESSMENT YEAR 20 1 2 - 1 3 . 2. AT THE OUTSET, IT IS NOTICED THAT THE ASSESSEE SEEKS PERMISSION FROM THIS BENCH TO WITHDRAW ITS APPEAL (ITA NO. 1930 /KOL/1 8 ) AS IT HAS OPTED TO AVAIL THE SCHEME UNDER VIVAD SE VISHWAS ACT, 2020 VIDE ITS APPLICATION DATED 07 - 01 - 2021 . THE ASSESSEE STATED THAT IT HAS BEEN GRANTED CERTIFICATE BY THE DESIGNATED AUTHORITY IN FORM NO.3 UNDER THE PROVISIONS OF VIVAD SE VISHWAS ACT, 2020. 3. IN VIEW OF ABOVE, WE ACCEPT THIS APPLICATION OF ASSESSEE AND DISMISS THIS APPEAL AS WITHDRAWN. ITA NO. 1930/KOL/2018 A.Y 2012 - 13 F ARINNI JEWELLERY P.LTD . PAGE 2 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 05 - 03 - 2021 SD/ - SD/ - ( ABY. T. VARKEY ) ( J.SUDHAKAR REDDY ) JUDICIAL MEM BER ACCOUNTANT MEMBER , - 05 - 03 - 2021 * *PP/SR.PS / COPY OF ORDER FORWARDED TO: - 1. /APPELLANT /ASSESSEE: M/S. FAIRINNI JEWELLERY P.LTD C/O SUBASH AGARWAL & ASSOCIATES, SIDDHA GIBSON, 1 GIBSON LANE, 2 ND FL., SUITE 213, KOLKATA - 69. . 2. /RESPONDENT / DEPARTMENT: DCIT, CIRCLE 7(1), AAYKAR BHAWAN, P - 7 CHOWRINGHEE SQUARE, KOLKATA - 69 . 3. / CONCERNED CIT 4. - / CIT (A) 5. , / DR, ITAT, KOLKATA 6. / GUARD FILE. BY ORDER/ , /TRUE COPY/ ,