DCIT(IT), Circle - 2(1), Kolkata, Kolkata V. M/s. Steel Plus Limited, Kolkata

ITA 2193/KOL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8708 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 16-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DHRUBAJYOTI ROY
• Keywords: Competent authority

Judgement Text

ITA NO. 2193/KOL/2017 STEEL PLUS LTD., A.Y. 2009-10 1 | P A GE , A , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY, AM AND SHRI A. T. VARKEY, JM] I.T.A. NO. 2193/KOL/2017 ASSESSMENT YEAR: 2009-10 DEPUTY COMMISSIONER OF INCOME- TAX (IT), CIRCLE-2(1), KOLKATA VS. M/S. STEEL PLUS LTD. (PAN: AAFCS3982H) APPELLANT RESPONDENT DATE OF HEARING (VIRTUAL) 08.01.2021 DATE OF PRONOUNCEMENT 08.01.2021 FOR THE APPELLANT SHRI DHRUBAJYOTI ROY, JCIT FOR THE RESPONDENT SHRI ANUP SINHA, ADVOCATE ORDER PER BENCH: THIS IS AN APPEAL PREFERRED BY THE REVENUE AGAINST THE ORDER OF LD. CIT(A)- 22, KOLKATA DATED 11.07.2017 FOR AY 2009-10. THIS APPEAL OF REVENUE IS TIME BARRED BY 8 DAYS AND CONDONATION PETITION HAS BEEN FILED BY THE REVENUE. AFTER CONSIDERING THE CONDONATION PETITION, WE CONDONE THE DELAY AND ADMIT THE APPEAR FOR HEARING. 2. AT THE OUTSET, LD. AR OF THE ASSESSEE SUBMITTED THAT THE ASSESSEE HAD FILED FORM 1 AND 2 UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT IN RESPECT OF THIS APPEAL AND THE COMPETENT AUTHORITY HAS ISSUED FORM NO. 3, A COPY OF THE SAID LETTER ALONG WITH FORM NO. 3 IS AVAILABLE IN FILE, WHICH IS BEFORE US. THEREFORE, TAKING INTO CONSIDERATION THE FACT THAT SINCE THE ASSESSEE HAS OPTED FOR THE SCHEME FOR THE AY 2009-10, THERE IS NO POINT IN KEEPING THE IMPUGNED APPEAL PENDING. IN THE LIGHT OF THE AFORESAID DISCUSSION AND THE FACT THAT ASSESSEE HAS OPTED FOR THE SAID SCHEME AND FORM 3 HAS BEEN ISSUED BY THE DEPARTMENT, THEREFORE, WE DISMISS THE IMPUGNED APPEAL OF THE REVENUE. 3. IN THE RESULT, THE APPEAL OF REVENUE IS DISMISSED. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/-(J.S. REDDY) SD/- (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 08.01.2021 ITA NO. 2193/KOL/2017 STEEL PLUS LTD., A.Y. 2009-10 2 | P A GE JD, SR. PS COPY OF THE ORDER FORWARDED TO: 1. APPELLANT- DCIT (IT), CIRCLE-2(1), KOLKATA. 2. RESPONDENT M/S STEEL PLUS LTD., GN-37B, SECTOR V, SALT LAKE, KOLKATA-700 091. 3. THE CIT(A)- 22, KOLKATA (SENT THROUGH E-MAIL) 4. CIT- , KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES, KOLKATA