Meeco Engineering, Durgapur V. A.C.I.T.,Circle-1, Durgapur

ITA 214/KOL/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 6123 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 6 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 20-10-2021
• Assessment Year: 2015-2016
• Appeal Filed On: 18-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH (SMC), KOLKATA [BEFORE SHRI P.M. JAGTAP, HONBLE VICE PRESIDENT (KZ) [THROUGH VIRTUAL COURT] I.T.A. NO. 214/KOL/2020 ASSESSMENT YEAR: 2015-16 M/S. MECCO ENGINEERING......................................................................................................APPELLANT GOURI BHAVAN, GOPINATHPUR, SAGARBHANGA, BIDHANNAGAR, DURGAPUR 713212. [PAN: AAQFM 0123 L] VS ACIT (CIRCLE 1), DURGAPUR.......................................RESPONDENT APPEARANCES BY: NONE APPEARING ON BEHALF OF THE ASSESSEE. SHRI SUPRIYO PAL, ACIT, SR. DR APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : SEPTEMBER 09, 2021 DATE OF PRONOUNCING THE ORDER : SEPTEMBER 09, 2021 ORDER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)- DURGAPUR DATED 27.11.2019. 2. IN THIS CASE, SHRI PRESENJIT KUNDU, AUTHORISED REPRESENTATIVE OF THE ASSESSEE HAS MOVED AN APPLICATION DATED 03.09.2021SEEKING WITHDRAWAL OF THIS APPEAL ON THE GROUND THAT THE ASSESSEE HAS DECIDED TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEAL UNDER THE DIRECT TAX VIVAD 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 CERTIFICATE IN FORM NO. 3 AS PER SECTION 5(1) OF THE SCHEME DETERMINING THE TAX PAYABLE BY THE ASSESSEE. 2 I.T.A. NO. 214/KOL/2020 ASSESSMENT YEAR: 2015-16 M/S. MECCO ENGINEERING 3. KEEPING IN VIEW THESE FACTS AND CIRCUMSTANCES OF THE CASE INCLUDING ESPECIALLY THE FACT THAT THE ASSESSEE HAS DULY COMPLIED WITH THE NECESSARY REQUIREMENTS UNDER VIVAD SE VISHWAS SCHEME, 2020, THE PERMISSION AS SOUGHT BY THE ASSESSEE IS GRANTED AND THIS APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 9 TH SEPTEMBER, 2021. SD/- (P.M. JAGTAP) VICE PRESIDENT DATED: 09/09/2021 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. M/S. MECCO ENGINEERING, GOURI BHAVAN, GOPINATHPUR, SAGARBHANGA, BIDHANNAGAR, DURGAPUR 713212. 2. ACIT (CIRCLE 1), DURGAPUR. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, SR. PRIVATE SECRETARY/DDO ITAT KOLKATA BENCHES, KOLKATA