M/s. Terai Tea Co. Ltd., Kolkata V. DCIT, Circle - 4(2), Kolkata

ITA 1996/KOL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7358 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 18-01-2021
• Assessment Year: 2013-2014
• Appeal Filed On: 26-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DHRUBAJYOTI ROY
• Assessee Lawyers: N O N E
• Keywords: Competent authority

Judgement Text

ITA NO. 1996/KOL/2019 TERAI TEA CO. LTD., A.Y. 2013-14 1 | P A GE , A , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY, AM AND SHRI A. T. VARKEY, JM] I.T.A. NO. 1996/KOL/2019 ASSESSMENT YEAR: 2013-14 TERAI TEA COMPANY LTD. (PAN: AABCT0258P) VS. DEPUTY COMMISSIONER OF INCOME- TAX, CIRCLE-4(2), KOLKATA. APPELLANT RESPONDENT DATE OF HEARING (VIRTUAL) 18.01.2021 DATE OF PRONOUNCEMENT 18.01.2021 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI DHRUBAJYOTI ROY, JCIT ORDER PER SHRI A. T. VARKEY, JM: THIS IS AN APPEAL PREFERRED BY THE ASSESSEE IS AGAINST THE ORDER OF LD. CIT(A)- 2, KOLKATA DATED 20.06.2019 FOR AY 2013-14. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. AT THE OUTSET, IT IS NOTICED FROM THE LETTER OF THE ASSESSEE DATED 11.01.2020 THAT THE ASSESSEE HAD FILED FORM 1 AND 2 UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT IN RESPECT OF THIS APPEAL AND THE COMPETENT AUTHORITY HAS ISSUED FORM NO. 3, A COPY OF THE APPLICATION FOR THE ASSESSEE PRAYING FOR WITHDRAWAL OF THE APPEAL ALONG WITH FORM NO. 3 IS AVAILABLE IN FILE, WHICH IS BEFORE US. THEREFORE, TAKING INTO CONSIDERATION THE FACT THAT SINCE THE ASSESSEE HAS OPTED FOR THE SCHEME FOR THE AY 2013-14 AND FORM 3 HAS BEEN ISSUED BY THE DEPARTMENT, THEREFORE, WE ALLOW THE ASSESSEE TO WITHDRAW THE IMPUGNED APPEAL. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (J.S. REDDY) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 18.01.2021 JD, SR. PS ITA NO. 1996/KOL/2019 TERAI TEA CO. LTD., A.Y. 2013-14 2 | P A GE COPY OF THE ORDER FORWARDED TO: 1. APPELLANT- M/S. TERAI TEA COMPANY LTD.10, GOVT. PLACE (EAST), 1 ST FLOOR, KOLKATA- 700 069. 2. RESPONDENT DCIT, CIRCLE-4(2), KOLKATA. 3. THE CIT(A)- 2, KOLKATA (SENT THROUGH E-MAIL) 4. CIT- , KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES, KOLKATA