Kangaroo Polutry Pvt. Ltd., Hazaribag V. ITO,Ward-1(3), Hazaribag

ITA 20/RAN/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0149 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 11 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 21-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

ITA NO. 20/RAN/2019 ASS ESSMENT YEAR: 2015-2016 KANGAROO POLUTRY PVT. LIMITED 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-RANCHI E-COURT, KOLKATA BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER I.T.A. NO. 20/RAN/2019 ASSESSMENT YEAR: 2015-2016 KANGAROO POLUTRY PVT. LIMITED,..................... .......................... APPELLANT KUMHARTOLI,PARANALA, HAZARIBAGH-825301, JHARKHAND [PAN:AADCK7791A] -VS.- INCOME TAX OFFICER,................................ .................................. RESPONDENT WARD-1(3), HAZARIBAGH, REVENUE BUILDING, RAVINDRA PATH, HAZARIBAGH-825301, JHARKHAND APPEARANCES BY: N O N E, APPEARED ON BEHALF OF THE ASSESSEE SHRI CHINMAYA ANURANGABAKAR, JCIT, SR. D.R. , APPEARED ON BEHALF OF THE REVENUE DATE OF CONCLUDING THE HEARING : DECEMBER 28, 2020 DATE OF PRONOUNCING THE ORDER : DECEMBER 28, 2020 O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS), HAZARIBAGH, J HARKHAND DATED 26.11.2018 . 2. NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THE CASE WAS CALLED FOR HEARING. FROM THE RECORD IT IS FOUND THAT THE D IRECTOR OF THE ASSESSEE- COMPANY SUBMITTED THAT HE HAS DECIDED TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEAL UNDER THE DIRECT TAX VIVAD SE VISHW AS ACT, 2020. HE ALSO STATED THAT THE ASSESSEE HAS DULY FILED THE DECLARA TIONS IN FORM NO. 1 AND FORM NO. 2 BUT THE DESIGNATED AUTHORITY HAS NOT ISS UED THE CERTIFICATE IN FORM NO. 3 AS PER SECTION 5(1) OF THE SCHEME SO FAR DETERMINING THE TAX PAYABLE BY THE ASSESSEE UNDER THE SAME SCHEME. ITA NO. 20/RAN/2019 ASS ESSMENT YEAR: 2015-2016 KANGAROO POLUTRY PVT. LIMITED 2 3. KEEPING IN VIEW THESE FACTS AND CIRCUMSTANCES OF THE CASE INCLUDING ESPECIALLY THE FACT THAT THE ASSESSEE HAS DULY COMP LIED WITH THE NECESSARY REQUIREMENTS UNDER VIVAD SE VISHWAS SCHEME, 2020, I PERMIT THE ASSESSEE TO WITHDRAW THIS APPEAL AND DISMISS THE AP PEAL WITH THE LIBERTY TO THE ASSESSEE THAT IN CASE, THERE IS ANY PROBLEM IN ISSUANCE OF THE CERTIFICATE IN FORM NO. 3 BY THE DESIGNATED AUTHORI TY OR ANY OTHER SUCH SITUATION MAKING THE ASSESSEE NOT ELIGIBLE TO OPT F OR THE VIVAD SE VISHWAS SCHEME, 2020, IT WILL HAVE THE LIBERTY TO APPROACH THIS TRIBUNAL WITH A REQUEST FOR RESTORATION OF THIS APPEAL. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON DECEMBER 28, 2020. SD/- (J. SUDHAKAR REDDY) ACCOUNTANT M EMBER KOLKATA, THE 28 TH DAY OF DECEMBER, 2020 COPIES TO : (1) KANGAROO POLUTRY PVT. LIMITED, KUMHARTOLI,PARANALA, HAZARIBAGH-825301, JHARKHAND (2) INCOME TAX OFFICER, WARD-1(3), HAZARIBAGH, REVENUE BUILDING, RAVINDRA PATH, HAZARIBAGH-825301, JHARKHAND (3) COMMISSIONER OF INCOME TAX (APPEALS), HAZARIBAG H, JHARKHAND; (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.