Overseas Tracom Pvt. Ltd., , Kolkata V. ITO, Ward - 6(3), , Kolkata

ITA 2020/KOL/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2759 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 1 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 17-11-2020
• Assessment Year: 2009-2010
• Appeal Filed On: 24-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAUL
• Assessee Lawyers: AANCHAL GUPTA
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C (VIRTUAL COURT HEARING), BENCH KOLKATA BEFORE SHRI J. SUDHAKAR REDDY, AM & MS. MADHUMITA R OY, JM ./I.T.A NO.2020/KOL/2018 ( / ASSESSMENT YEAR: 2009-10) OVERSEAS TRACOM PVT. LTD. 7A, BENTINCK STREET, 1 ST FLOOR, R.NO.103, KOL-1. VS. ITO, WARD-6(3), KOLKATA . ./ ./PAN/GIR NO.: AAACO3331P (APPELLANT) .. (RESPONDENT) APPELLANT BY : MS. AANCHAL GUPTA, AR RESPONDENT BY : SHRI SUPRIYO PAUL, ADDL. CIT / DATE OF HEARING : 17/11/2020 /DATE OF PRONOUNCEMENT : 20/11/2020 / O R D E R PER MS. MADHUMITA ROY: THE INSTANT APPEAL FILED BY THE ASSESSEE IS DIRECTE D BY THE ORDER DATED 06.09.2018 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-2, KOLKATA ARISING OUT OF THE ORDER DATED 06.05.2016 PASSED BY THE ITO, WARD-6(3), KOLKATA U/S 143(3)/147 OF THE INCOME TAX ACT, 1961 (HEREINA FTER REFERRED TO AS THE ACT) FOR THE ASSESSMENT YEARS 2009-10. 2. IN THIS CASE AT THE VERY OUTSET, THE LD. AR OF T HE ASSESSEE SUBMITTED BEFORE US A WRITTEN PETITION SEEKING THAT THE ASSESSEE HAS FILED AN APPLICATION UNDER THE SCHEME OF THE DIRECT TAX VIVAD SE VISHWAS SCHEME -2020, BUT YET TO RECEIVE FORM-3 FROM THE LD. CIT. IN THIS CONTEXT, THE LD. A R FURTHER SUBMITTED THAT THE ASSESSEE HEREIN MAY BE PERMITTED TO WITHDRAW THIS A PPEAL WITH THE CONDITION/CLAUSE THAT IF THE APPLICATION UNDER THE SCHEME-THE DIRE CT TAX VIVAD SE VISHWAS SCHEME-2020 IS NOT ACCEPTED BY THE DEPARTMENT IN S UCH SCENARIO, THE ASSESSEE MAY BE ALLOWED TO RESTORE THIS APPEAL. THE LD. DR D ID NOT OBJECT TO THE SAID PRAYER OF THE ASSESSEE. I.T.A NO.2020/KOL/2018 OVERSEAS TRACOM PVT. LTD. ASSESSMENT YEAR: 2009-10 P PP PA AA AG GG GE EE E | || | 2 22 2 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE R ELEVANT RECORDS. WE DIRECT THE ASSESSEE TO WITHDRAW THIS APPEAL, PROVIDED THAT IN CASE THE DEPARTMENT DOES NOT ACCEPT THE APPLICATION OF THE ASSESSEE UNDER THE SC HEME, NAMELY THE DIRECT TAX VIVAD SE VISHWAS SCHEME-2020, THEN THE ASSESSEE WI LL BE ALLOWED TO RESTORE THIS APPEAL. WE ORDER ACCORDINGLY. 4. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMIS SED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT ON 20.11.20 20. SD/- ( J. SUDHAKAR REDDY ) SD/- (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER /KOLKATA; / DATE: 20/11/2020 RS / COPY OF THE ORDER FORWARDED TO : TRUE COPY BY ORDER ASSISTANT REGISTRAR, I.T.A.T, KOLKATA BENCHES, KOLKATA . 1. THE APPELLANT- OVERSEAS TRACOM PVT. LTD. 2. THE RESPONDENT- ITO, WARD-6(3), KOLKATA 3. ( ) / THE CIT(A), KOLKATA [SENT THROUGH EMAIL] 4. / CIT 5. #$$% , % , / DR, ITAT, KOLKATA [SENT THROUGH EMAIL] 6. ( / GUARD FILE. * #$ I.T.A NO.2020/KOL/2018 OVERSEAS TRACOM PVT. LTD. ASSESSMENT YEAR: 2009-10 P PP PA AA AG GG GE EE E | || | 3 33 3