Society for Handicapped Orientation Programme and Education, Durgapur V. I.T.O.(Exemption), Ward-2(1), Durgapur

ITA 222/KOL/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4540 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-10-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 01-10-2020
• Assessment Year: 2014-2015
• Appeal Filed On: 20-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA A BENCH, KOLKATA (VIRTUAL COURT) (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI S.S. GODARA, JUDICIAL MEMBER) I.T.A. NO. 222/KOL/2020 ASSESSMENT YEAR: 2014-15 SOCIETY FOR HANDICAPPED ORIENTATION PROGRAMME AND EDUCATION....................APPELLANT [PAN: AAETS 6424 L] VS. ITO (EXEMPTION), WARD-2(1), KOLKATA..............................................RESPONDENT APPEARANCES BY: SH. H.V. BHARDWAJ, A/R, APPEARED ON BEHALF OF THE ASSESSEE. SH. DHRUBAJYOTI RAY, JCIT, APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : OCTOBER 1 ST , 2020 DATE OF PRONOUNCING THE ORDER : OCTOBER 21 ST , 2020 ORDER PER J. SUDHAKAR REDDY, AM : THIS IS AN APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS), DURGAPUR, [HEREINAFTER THE CIT(A)], PASSED U/S. 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DATED 28.11.2019 FOR THE ASSESSMENT YEAR 2014-15. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE IS AVAILING THE VIVAD SE VISHWAS SCHEME AND HAS FILED AN APPLICATION IN THIS REGARD. HE WANTED AN ADJOURNMENT OR IN THE ALTERNATIVE PLEADED FOR PROTECTION THAT, IF ITS APPLICATION UNDER THE SCHEME IS REJECTED BY THE AUTHORITIES, THE APPEAL MAY BE RESTORED. HE SUBMITTED THAT IF SUCH AN ASSURANCE IS RECORDED IN THE ORDER, HE WOULD WITHDRAW THIS APPEAL BEFORE THE TRIBUNAL. THE LD. DR HAD NO OBJECTION. 3. AFTER HEARING RIVAL CONTENTIONS, WE DISMISS THIS APPEAL AS WITHDRAWN WITH THE CONDITION THAT THE SAME SHALL BE RESTORED IN CASE THE AUTHORITIES DO NOT APPROVE THE APPLICATION FILED BY THE ASSESSEE FOR RESOLUTION OF THE DISPUTE UNDER VIVAD SE VISHWAS SCHEME . 2 I.T.A. NO. 222/KOL/2020 ASSESSMENT YEAR: 2014-15 SOCIETY FOR HANDICAPPED ORIENTATION PROGRAMME AND EDUCATION. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. KOLKATA, THE 21 ST OCTOBER, 2020. SD/- SD/- [S.S. GODARA] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 21.10.2020 BIDHAN COPY OF THE ORDER FORWARDED TO: 1. SOCIETY FOR HANDICAPPED ORIENTATION PROGRAMME AND EDUCATION, HFC TOWNSHIP, PRIMARY SCHOOL BUILDING, BIDHAN NAGAR, DURGAPUR, WEST BENGAL-713 212. 2. ITO (EXEMPTION), WARD-2(1), KOLKATA. 3. CIT(A), DURGAPUR. (SENT THROUGH MAIL) 4. CIT- 5. CIT(DR), KOLKATA BENCHES, KOLKATA. (SENT THROUGH MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES