Sahaj e-Village Limited (Formerly known as SREI Sahaj e-Village Limited), Kolkata V. ACIT, Circle - 11(2), Kolkata

ITA 1957/KOL/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0783 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 09-12-2020
• Assessment Year: 2010-2011
• Appeal Filed On: 11-09-2018
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA A BENCH, KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, HONBLE ACCOUNTANT MEMBER & SRI S. S. GODARA, HONBLE JUDICIAL MEMBER) [VIRTUAL COURT HEARING] ITA NOS. 1957, 2050 TO 202/KOL/2018 ASSESSMENT YEAR: 2010-11 TO 2013-14 SAHAJ E-VILLAGE LIMITED..........................................................................................APPELLANT (FORMERLY KNOWN AS SREI SAHAJ E-VILLAGE LIMITED) 80C, VISWAKARMA TOPSIA ROAD (SOUTH) KOLKATA 700 046. [PAN : AAHCS 1333G] VS. ACIT, CIRCLE 11(2), KOLKATA............................................................................RESPONDENT APPEARANCES BY: SHRI SANVE SANWALKA, ACA, APPEARED ON BEHALF OF THE ASSESSEE. SHRI IMOKABA JAMIR CIT, D/R, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : DECEMBER 9 TH , 2020 DATE OF PRONOUNCING THE ORDER : DECEMBER 14, 2020 ORDER PER J. SUDHAKAR REDDY, AM :- ALL THESE APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE SEPARATE ORDERS OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 4, KOLKATA, (HEREINAFTER THE LD.CIT(A)), PASSED U/S. 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 07.062018 FOR THE ASSESSMENT YEAR 2010-11, DT. 17.07.2018 FOR THE ASSESSMENT YEAR 2011-12, DT. 28.08.2018 FOR THE ASSESSMENT YEAR 2012-13 & DT. 28.08.2018 FOR THE ASSESSMENT YEAR 2013-14. 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 AFTER HEARING RIVAL CONTENTIONS, WE DISMISS THIS APPEAL AS WITHDRAWN WITH THE CONDITION THAT THE SAME SHALL BE RESTORED IN CASE THE AUTHORITIES DO NOT APPROVE THE APPLICATION FILED BY THE ASSESSEE FOR RESOLUTION OF THE DISPUTE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 14 DAY OF DECEMBER, 2020. SD/- SD/- [ S. S. GODARA] [ J. SUDHAKAR REDDY ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 14.12.2020 SC, SR. P.S. COPY OF THE ORDER FORWARDED TO: 1. SAHAJ E-VILLAGE LIMITED. 2. ACIT, CIRCLE 11(2), KOLKATA. 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 2 ITA NO. 1957, 2050 TO 2052/KOL/2018 ASSESSMENT YEARS: 2010 ACIT, CIRCLE 11(2), KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES ITA NO. 1957, 2050 TO 2052/KOL/2018 SAHAJ E-VILLAGE LIMITED ASSESSMENT YEARS: 2010 -11 TO 2013-14 TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES