Diva Merchants Pvt. Ltd., Kolkata V. I.T.O.,Ward-14(1), Kolkata

ITA 1977/KOL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5854 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 4 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 28-04-2020
• Assessment Year: 2012-2013
• Appeal Filed On: 21-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Competent authority
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC (VIRTUAL COURT HEARING), BENCH KOLKATA BEFORE SRI SANJAY GARG, JUDICIAL MEMBER I.T.A. NO.471/KOL/2019 ASSESSMENT YEAR: 2014-15 M/S SHREE BAHUBALI COMMODITIES (P) LTD........APPELLANT JUTE HOUSE, 3 RD FLOOR, 12, INDIA EXCHANGE PLACE, KOLKATA 1. [PAN :AABCD1752A] ITO, WARD-5(1), KOLKATA.....RESPONDENT I.T.A. NO.1861/KOL/2019 ASSESSMENT YEAR: 2015-16 BISHWANATH GOURISARIA HUF, KOLKATA........APPELLANT C/O SUBASH AGARWAL & ASSOCIATES, ADVOCATE, SIDDHA GIBSON, 1, GIBSON LANE, SUITE 213, 2 ND FLOOR, KOLKATA 0 700069. [PAN :AACHB3796A] ITO, WARD-34(1), KOLKATA.....RESPONDENT I.T.A. NO.1977/KOL/2019 ASSESSMENT YEAR: 2012-13 DIVA MERCHANTS PVT. LTD.........APPELLANT 3 RD FLOOR, P-8, NEW CIT ROAD, KOLKATA -700073. [PAN : AADCD9627J] ITO, WARD-14(1), KOLKATA.....RESPONDENT I.T.A. NO.2417/KOL/2019 ASSESSMENT YEAR: 2013-14 SHRI RAVINDRA SANGHAI........APPELLANT 21, HEMANTA BASU SARANI, CENTRE POINT, 2 ND FLOOR, ROOM NO.201-202, KOLKATA -1. [PAN :ALTPS1042A] ITO, WARD-36(1), KOLKATA.....RESPONDENT I.T.A. NO.1848/KOL/2020 ASSESSMENT YEAR: 2011-12 SWETA NANGALIA, KOLKATA........APPELLANT AE-4, SANTA ABASAN, NANGALIA NIWAS, P.O- GHUNI, KOLKATA. 2 I.T.A. NO.471, 1861,1977,2417/KOL/2019 & I.T.A. NO.1848/KOL/2020 M/S SHREE BAHUBALI COMMODITIES (P) LTD, BISHWANATH GOURISARIA HUF, KOLKATA, DIVA MERCHANTS PVT. LTD., SHRI RAVINDRA SANGHAI., SWETA NANGALIA, KOLKATA [PAN :ABQPN8514K] ITO, WARD-49(4), KOLKATA.....RESPONDENT APPEARANCES BY: NONE SHRI DHRUBAJYOTI ROY, JCIT, DR, APPEARED ON BEHALF OF THE RESPONDENT. DATE OF CONCLUDING THE HEARING : JANUARY 15, 2021 DATE OF PRONOUNCING THE ORDER : JANUARY 15, 2021 ORDER ALL THESE APPEALS FILED BY THE DIFFERENT ASSESSEES ARE DIRECTED AGAINST THE SEPARATE ORDERS OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) (HEREINAFTER THE LD. CIT(A)) PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT). 2. NONE APPEARED ON BEHALF OF THE ASSESSEES. AT THE OUTSET, IT IS NOTICED FROM THE LETTERS OF THE LD. AR OF THE ASSESSEES THAT THE ASSESSEES HAVE OPTED FOR VIVAD SE VISHWAS SCHEME IN RESPECT OF THESE APPEALS AND THE COMPETENT AUTHORITY HAS ALSO ISSUED FORM NO. 3, THEREFORE, TAKING INTO CONSIDERATION THE FACT THAT SINCE THE ASSESSEES HAVE OPTED FOR THE VIVAD SE VISHWAS SCHEME AND FORM 3 HAS BEEN ISSUED BY THE DEPARTMENT, THEREFORE, I ALLOW THE ASSESSEES TO WITHDRAW THE CAPTIONED APPEALS. 3. IN THE RESULT, THE ALL APPEALS OF ASSESSEES ARE DISMISSED AS WITHDRAWN. KOLKATA, THE 15 TH JANUARY, 2021. SD/- [ SANJAY GARG ] JUDICIAL MEMBER DATED : 15.01.2021 RS 3 I.T.A. NO.471, 1861,1977,2417/KOL/2019 & I.T.A. NO.1848/KOL/2020 M/S SHREE BAHUBALI COMMODITIES (P) LTD, BISHWANATH GOURISARIA HUF, KOLKATA, DIVA MERCHANTS PVT. LTD., SHRI RAVINDRA SANGHAI., SWETA NANGALIA, KOLKATA COPY OF THE ORDER FORWARDED TO: 1 . (I) M/S SHREE BAHUBALI COMMODITIES (P) LTD (II) BISHWANATH GOURISARIA HUF, KOLKATA (III) DIVA MERCHANTS PVT. LTD (IV) SHRI RAVINDRA SANGHAI (V) SWETA NANGALIA, KOLKATA 2. (I) ITO, WARD-5(1), KOLKATA (II) ITO, WARD-34(1), KOLKATA (III) ITO, WARD-14(1), KOLKATA (IV) ITO, WARD-49(4), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), TRUE COPY BY ORDER ASSISTANT REGISTRAR , KOLKATA BENCHES