ITO, WD-1(2), Kolkata V. M/s Vijaylakshmi Commercial Pvt. Ltd., Kolkata

ITA 2054/KOL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3309 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 6 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-03-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 03-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 72

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A KOLKATA BEFORE SHRI S UDHAKAR REDDY, ACCOUNTANT MEMBER SHRI ABY. T. VARKEY, JUDICIAL MEMBER . / ITA NO. 2054 /KOL/201 9 ASSESSMENT YEAR: 20 09 - 10 I.T.O, WARD 1(3), KOLKATA / V/S . M/S. VIJAYLAKSHMI COMMERCIAL PVT. LTD PAN: AACCV6741N /APPELLANT .. /RESPONDENT HEARING THROUGH VIDEO CONFERENCING / BY APPELLANT SHRI JAYANTA KHANRA, JCIT, LD.DR / BY RESPONDENT NONE APPEARED / DATE OF HEARING 05 - 03 - 2021 / DATE OF PRONOUNCEMENT 05 - 03 - 2021 /O R D E R PER BENCH TH IS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME - TAX (APPEALS), 1 , KOLKATA DATED 03 - 06 - 2019 FOR THE ASSESSMENT YEAR 20 09 - 10 . 2. AT THE OUTSET, IT IS NOTICED THAT THE ASSESSEE SUBMITS THAT THE ASSESSEE HAS OPTED TO AVAIL THE SCHEME UNDER VIVAD SE VISHWAS VIDE ITS APPLICATION DATED 02 - 03 - 2021. THE ASSESSEE STATED THAT IT ALREADY FILED NECESSARY APPLICATION FOR AVAILING THE SAME AND SUBMITS THAT UNDER THE SCHEME THE REVENUES APPEAL HAS TO BE DEEMED TO HAVE BEEN WITHDRAWN. THUS, ASSESSEE SUBMITS THAT THE REVENUES APPEAL BE DISMISSED AS WITHDRAWN. THE LD. DR SUBMITS THAT THE REVENUES APPEAL BE DISMISSED AS WITHDRAWN. ITA NO. 2054/KOL/2019 A.Y 2009 - 10 M/S. VIJAYLAKSHMI COMMERCIAL P.LTD PAGE 2 3. IN VIEW OF ABOVE, WE ACCEPT THIS APPLICATION OF ASSESSEE AND DISMISS THIS APPEAL OF REVENUE DEEMED TO HAVE BEEN WITHDRAWN. 4. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 05 - 03 - 2021 SD / - SD/ - ( ABY. T. VARKEY ) ( J.SUDHAKAR REDDY ) JUDICIAL MEM BER ACCOUNTANT MEMBER , - 05 - 03 - 2021 * *PP/SR.PS / COPY OF ORDER FORWARDED TO: - 1. /APPELLANT / DEPARTMENT: INCOME TAX OFFICER, WARD 1(3), AAYKAR BHAWAN, P - 7 CHOWRINGHEE SQUARE, KOLKATA - 69. 2. /RESPONDENT / ASSESSEE; M/S. VIJAYLAKSHI COMMERCIAL PVT. LTD 15 GANGADHA R BABU LANE, KOLKATA - 72 OR 33 C.R AVENUE, 9 TH FL., KOLKATA - 12 . 3. / CONCERNED CIT 4. - / CIT (A) 5. , / DR, ITAT, KOLKATA 6. / GUARD FILE. BY ORDER/ , /TRUE COPY/ ,