Devbhoomi Awas Limited, Kolkata V. DCIT, Circle - 6(1), Kolkata, Kolkata

ITA 2000/KOL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7316 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 4 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 30-12-2020
• Assessment Year: 2012-2013
• Appeal Filed On: 07-09-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DHRUBOJYOTI ROY
• Assessee Lawyers: VIJETA UNTWALIA AGARWAL
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A (VIRTUAL COURT HEARING), BENCH KOLKATA BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI SANJAY GARG, JUDICIAL MEMBER I.T.A. NO.2454/KOL/2017 ASSESSMENT YEAR: 2010-11 SMT. SUTAPA BHATTACHARJEE...................................APPELLANT 25/5A, NORTHERN AVENUE PAIKPARA, KOLKATA-700037. [PAN :ADRPB3178J] ACIT-40, KOLKATA .................RESPONDENT APPEARANCES BY: MS. VIJETA UNTWALIA AGARWAL, FCA, APPEARED ON BEHALF OF THE APPELLANT. SHRI DHRUBOJYOTI ROY, JCIT, APPEARED ON BEHALF OF THE RESPONDENT. & I.T.A. NO.905/KOL/2018 ASSESSMENT YEAR: 2014-15 SARLA SANCHETI...............................................................APPELLANT 4 TH FLOOR, ROOM NO.81, 207, MAHARSHI DEVENDRA ROAD, KOLKATA-700007. [PAN :AKVPS5968D] ITO, WARD-45(2), KOLKATA .......RESPONDENT APPEARANCES BY: MS. AANCHAL GUPTA, CA, APPEARED ON BEHALF OF THE APPELLANT. SHRI DHRUBOJYOTI ROY, JCIT, APPEARED ON BEHALF OF THE RESPONDENT. & I.T.A. NO.2000/KOL/2017 ASSESSMENT YEAR: 2012-13 DEVBHOOMI AWAS LIMITED..............................................APPELLANT C/O.G.P. AGARWAL & ASSOCIATES, 7A, KIRAN SHANKAR RAY ROAD, 2 ND FLOOR, KOL-1. [PAN :AABCD5845Q] DCIT, CIRCLE-6(1), KOLKATA .......RESPONDENT APPEARANCES BY: NONE. SHRI DHRUBOJYOTI ROY, JCIT, APPEARED ON BEHALF OF THE RESPONDENT. 2 I.T.A. NO.2454/KOL/2017 SMT. SUTAPA BHATTACHARJEE & I.T.A. NO.905/KOL/2018 SARLA SANCHETI & I.T.A. NO.2000/KOL/2017 DEVBHOOMI AWAS LIMITED DATE OF CONCLUDING THE HEARING : DECEMBER 30, 2020 DATE OF PRONOUNCING THE ORDER :JANUARY 20, 2021 ORDER PER BENCH:- ALL THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE SEPARATE ORDERS OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS), KOLKATA (HEREINAFTER THE LD. CIT(A)) PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT). 2. THE ASSESSEES HAVE SEPARATELY FILED APPLICATIONS FOR WITHDRAWAL OF THE APPEALS AS THEY ARE OPTING FOR AVAILING THE VIVAD SE VISHWAS SCHEME . THE ASSESSEES WANTED AN ADJOURNMENT OR IN THE ALTERNATIVE PLEADED FOR PROTECTION THAT IF ITS APPLICATIONS UNDER THE SCHEME ARE REJECTED BY THE AUTHORITIES, THESE APPEALS MAY BE RESTORED. THE ASSESSEES SUBMITTED THAT IF SUCH AN ASSURANCE IS RECORDED IN THE ORDER, THEY WOULD WITHDRAW THESE APPEALS BEFORE THE TRIBUNAL. THE LD. D/R HAD NO OBJECTION. 3. AFTER HEARING RIVAL CONTENTIONS, WE DISMISS THESE APPEALS AS WITHDRAWN WITH THE CONDITION THAT THESE APPEALS SHALL BE RESTORED IN CASE THE AUTHORITIES DO NOT APPROVE THE APPLICATIONS FILED BY THE DIFFERENT ASSESSEES FOR RESOLUTION OF THE DISPUTE UNDER VIVAD SE VISHWAS SCHEME. 4. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEES ARE DISMISSED AS WITHDRAWN. KOLKATA, THE 20 TH JANUARY, 2021. SD/- SD/- [ SANJAY GARG ] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 20.01.2021 RS 3 I.T.A. NO.2454/KOL/2017 SMT. SUTAPA BHATTACHARJEE & I.T.A. NO.905/KOL/2018 SARLA SANCHETI & I.T.A. NO.2000/KOL/2017 DEVBHOOMI AWAS LIMITED COPY OF THE ORDER FORWARDED TO: 1 . (I) SMT. SUTAPA BHATTACHARJEE (II) SARLA SANCHETI (III) DEVBHOOMI AWAS LIMITED 2. (I) ACIT-40, KOLKATA (II) ITO, WARD-45(2), KOLKATA (III) DCIT, CIRCLE-6(1), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), TRUE COPY BY ORDER ASSISTANT REGISTRAR , KOLKATA BENCHES