Surya Kiran Tradecom Pvt. Ltd., , Assam V. DCIT, Circle - 9(2), Kolkata

ITA 2216/KOL/2018

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 9840 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 10 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-09-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 22-10-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

ITA No. 2216/KOL/2018 Assessment Year : 2012-2013 Surya Kiran Tradecom Pvt. Ltd. 1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. No. 2216/KOL/2018 Assessment Year: 2012-2013 Surya Kir an Tr adeco m Pvt. Limite d,......................................Appellan t C/o. Hotel Ballerin a, A.T. Ro ad, Tinsukia, Assam-786 125 [PAN: AAKCS6265J] -Vs.- Deputy Commissioner of Income Tax,........ ...........................Respondent Circle-9(2 ), Kolkata, Aayakar Bhawan, Ro om No. 25, 5 t h Floor, P-7, Chowring hee Sq uare, Kolkata-700069 Appearances by: N o n e, appeared on behalf of the assessee Smt. Ranu Biswas, Addl. CIT (DR), appeared on behalf of the Revenue Date of concluding the hearing : September 06, 2022 Date of pronouncing the order: September 06, 2022 O R D E R Per Rajpal Yadav, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals)-18, Kolkata dated 05.04.2018 passed for the assessment year 2012-13. 2. In this case, the Director of the assessee-company has moved an application dated 30 th August, 2022 stating therein that the assessee has resolved the issue in dispute with the Revenue under Vivad Se Viswas Scheme. For buttressing this plea, the assessee has filed a copy of Declaration in Form No. 5 which is being placed on record. Since the Department has issued Form No. 5, which is the ultimate declaration for the resolution of the dispute with the assessee, therefore, there is no ITA No. 2216/KOL/2018 Assessment Year : 2012-2013 Surya Kiran Tradecom Pvt. Ltd. 2 ideal to keep this appeal pending. Accordingly, we dismiss this appeal of the assessee on the ground that dispute has been resolved under Vivad Se Viswas Scheme. 3. In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open Court on September 06, 2022. Sd/- Sd/- (Rajesh Kumar) (Rajpal Yadav) Accountant Member Vice-President (KZ) Kolkata, the 6 t h day of September, 2022 Copies to : (1) Surya Kir an Tr adeco m Pvt. Limite d, C/o. Hotel Ballerin a, A.T. Ro ad, Tinsukia, Assam-786 125 (2) Deputy Commissioner of Income Tax, Circle-9(2 ), Kolkata, Aayakar Bhawan, Ro om No. 25, 5 t h Floor, P-7, Chowring hee Sq uare, Kolkata-700069 (3) Commissioner of Income Tax(Appeals)-18, Kolkata (4) The Departmental Representative (5) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S.