Burdwan Development Authority, Burdwan V. ITO, Ward-1(1), Burdwan, Kolkata

ITA 2107/KOL/2014

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0533 (ITAT-KOLKATA)
• Duration Of Justice: 6 year(s) 3 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 15-03-2021
• Assessment Year: 2007-2008
• Appeal Filed On: 17-11-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAUL

Judgement Text

ITA NOS. 2107 & 1982/KOL/2014 ASS ESSMENT YEARS: 2007-2008 & 2006-2007 BURDWAN DEVELOPMENT AUTHORITY 1 IN THE INCOME TAX APPELLATE TRIBUNAL, C BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT & SHRI A.T. VARKEY, JUDICIAL MEMBER I.T.A. NOS. 2107 & 1982/KOL/2014 ASSESSMENT YEARS: 2007-2008 & 2006-2006 BURDWAN DEVELOPMENT AUTHORITY,..................... .................. APPELLANT NEW ADMINISTRATIVE BUILDING, 5 TH FLOOR, COURT COMPOUND, BURDWAN-713101 [PAN:AAALB0691A] -VS.- INCOME TAX OFFICER,................................ ............................... RESPONDENT WARD-1(1), BURDWAN, AAYAKAR BHAWAN, COURT COMPOUND, BURDWAN-713101 APPEARANCES BY: SHRI SOUMITRA CHOUDHURY, ADVOCATE, APPEARED ON BEHA LF OF THE ASSESSEE SHRI SUPRIYO PAUL, ADDL. CIT, APPEARED ON BEHALF OF THE REVENUE DATE OF CONCLUDING THE HEARING : MARCH 15, 2021 DATE OF PRONOUNCING THE ORDER : MARCH 15, 2021 O R D E R PER BENCH:- THESE APPEALS BEING I.T.A. NO. 2107/KOL/2014 AND 1 982/KOL/2014 FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDE RS OF LD. COMMISSIONER OF INCOME TAX (APPEALS), ASANSOL DATED 18.09.2014 A ND 22.09.2014 RESPECTIVELY . 2. IN THESE CASES, SHRI SOUMITRA CHOUDHURY, ADVOCAT E OF THE ASSESSEE HAS MOVED AN APPLICATION DATED 10.03.2021 SEEKING W ITHDRAWAL OF THESE APPEALS ON THE GROUND THAT THE ASSESSEE HAS DECIDED TO SETTLE THE DISPUTES INVOLVED IN THE SAID APPEALS UNDER THE DIRECT TAX V IVAD SE VISHWAS ACT, 2020. THE ASSESSEE HAS DULY FILED THE DECLARATIONS IN FORM NO. 1 AND FORM NO. 2 AND THE DESIGNATED AUTHORITY HAS ISSUED THE CERTIFICATES IN ITA NOS. 2107 & 1982/KOL/2014 ASS ESSMENT YEARS: 2007-2008 & 2006-2007 BURDWAN DEVELOPMENT AUTHORITY 2 FORM NO. 3 AS PER SECTION 5(1) OF THE SCHEME ACCEPT ING THE ASSESSEES DECLARATION UNDER THE SAID SCHEME. 3. KEEPING IN VIEW THE FACTS AND CIRCUMSTANCES OF T HE CASE INCLUDING ESPECIALLY THE FACT THAT THE ASSESSEE HAS DULY COMP LIED WITH THE NECESSARY REQUIREMENTS UNDER VIVAD SE VISHWAS SCHEME, 2020, T HE PERMISSION AS SOUGHT BY THE ASSESSEE IS GRANTED AND THESE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. 4. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASS ESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON MARCH 15, 202 1. SD/- SD/- (A.T. VAKEY) (P.M. JAGTAP) JUDICIAL MEMBER VICE -PRESIDENT KOLKATA, THE 15 TH DAY OF MARCH, 2021 COPIES TO : (1) BURDWAN DEVELOPMENT AUTHORITY, NEW ADMINISTRATIVE BUILDING, 5 TH FLOOR, COURT COMPOUND, BURDWAN-713101 (2) INCOME TAX OFFICER, WARD-1(1), BURDWAN, AAYAKAR BHAWAN, COURT COMPOUND, BURDWAN-713101 (3) COMMISSIONER OF INCO ME TAX (APPEALS), ASANSO L; (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.