M/s. Assam Tourism Development Corporation Limited, Guwahati V. Deputy Commissioner of Income Tax, Circle-2, Guwahati

ITA 229/GTY/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6427 (ITAT-GUWAHATI)
• Duration Of Justice: 1 year(s) 10 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 24-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: GAU ASSESSMENT YEARS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH AT KOLKATA (VIRTUAL COURT) (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI ABY T. VARKEY, JUDICIAL MEMBER) I.T.A. NOS. 322/GAU/2018 & 229/GAU/2019 ASSESSMENT YEARS: 2012-13 & 2011-12 M/S. ASSAM TOURISM DEVELOPMENT CORPORATION LIMITED......................................APPELLANT [PAN: AAECA 3932 A] VS. DCIT, CIRCLE-2, GUWAHATI...............................................................................................RESPONDENT APPEARANCES BY: NONE APPEARED ON BEHALF OF THE ASSESSEE. SH. SUBHRAJYOTI BHATTACHARYA, ADDL. CIT, APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : MARCH 26 TH , 2021 DATE OF PRONOUNCING THE ORDER : APRIL 16 TH , 2021 ORDER PER BENCH : THE ASSESSEE SEEKS PERMISSION OF THIS BENCH TO WITHDRAW ITS APPEALS IN ITA NOS. 322/GAU/2018 & 229/GAU/2019 AS IT HAS AVAILED THE SCHEME UNDER VIVAD SE VISHWAS ACT, 2020 VIDE ITS APPLICATION DATED 11.03.2021. THE ASSESSEE STATES THAT IT HAS BEEN GRANTED CERTIFICATE BY THE DESIGNATED AUTHORITY IN FORM NO.-3 UNDER THE PROVISIONS OF VIVAD SE VISHWAS ACT, 2020 . 2. WE ACCEPT THIS APPLICATION OF THE ASSESSEE AND DISMISS THESE APPEALS AS WITHDRAWN. KOLKATA, THE 16 TH APRIL, 2021. SD/- SD/- [ABY T. VARKEY] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 16.04.2021 BIDHAN (P.S.) 2 I.T.A. NO. 322/GAU/2018 ASSESSMENT YEAR: 2012-13 M/S. ASSAM TOURISM DEVELOPMENT CORPORATION LIMITED. COPY OF THE ORDER FORWARDED TO: 1. M/S. ASSAM TOURISM DEVELOPMENT CORPORATION LIMITED, ASOM PARYATAN BHAWAN, A.K. AZAD ROAD, PALTAN BAZAR, GUWAHATI-781 008. 2. DCIT, CIRCLE-2, GUWAHATI. 3. CIT(A) 4. CIT- 5. CIT(DR), GAUHATI BENCHES, GAUHATI. TRUE COPY BY ORDER PRIVATE SECRETARY ITAT, KOLKATA BENCHES