M/s. Attitude Designers Ltd., Kolkata V. DCIT, Circle-12(1), Kolkata, Kolkata

ITA 243/KOL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3327 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 12-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B KOLKATA BEFORE SHRI S UDHAKAR REDDY, ACCOUNTANT MEMBER SHRI ABY. T. VARKEY, JUDICIAL MEMBER . / ITA NO. 243 /KOL/201 9 ASSESSMENT YEAR: 20 1 2 - 13 M/S. ATTITUDE DESIGNERS LTD. PAN: AAJCA4635K / V/S . D.C.I.T, CIRCLE 12(1) , KOLKATA /APPELLANT .. /RESPONDENT HEARING THROUGH VIDEO CONFERENCING / BY APPELLANT NONE APPE A RED / BY RESPONDENT SHRI JAYANTA KHANRA, JCIT, LD.DR / DATE OF HEARING 05 - 03 - 2021 / DATE OF PRONOUNCEMENT 05 - 03 - 2021 /O R D E R PER BENCH TH IS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME - TAX (APPEALS), 15 , KOLKATA DATED 02 - 11 - 2018 FOR THE ASSESSMENT YEAR 20 1 2 - 13 . 2. AT THE OUTSET, IT IS NOTICED THAT THE ASSESSEE SEEKS PERMISSION FROM THIS BENCH TO WITHDRAW ITS APPEAL (ITA NO. 243 /KOL/2019 ) AS IT HAS OPTED TO AVAIL THE SCHEME UNDER VIVAD SE VISHWAS VIDE ITS APPLICATION DATED 2 3 - 02 - 2021 . THE ASSESSEE STATED THAT IT HAS BEEN GRANTED CERTIFICATE BY THE DESIGNATED AUTHORITY IN FORM - 3 TO THIS EFFECT UNDER THE PROVISIONS OF VIVAD SE VISHWAS ACT, 2020 / VIVAD SE VISHWAS SCHEME (VSVS - 20) . 3. IN VIEW OF ABOVE, WE ACCEPT THIS APPLICATION OF ASSESSEE AND DISMISS THIS APPEAL OF ASSESSEE AS WITHDRAWN. ITA NO. 243 /KOL/2019 A.Y 2012 - 13 M/S. ATTITUDE DESIGNERS LTD PAGE 2 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 05 - 03 - 2021 ( ABY. T. VARKEY ) ( J.SUDHAKAR REDDY ) JUDICIAL MEM BER ACCOUNTANT MEMBER , - 05 - 03 - 2021 * *PP/SR.PS / COPY OF ORDER FORWARDED TO: - 1. /APPELLANT / ASSESSEE: M/S. ATTITUDE DESIGNERS LTD 2A, 2 ND FL.,, SUNNY PARK, KOLKATA - 19 . 2. /RESPONDENT / DEPARTMENT: DCIT, CIR - 12 ( 1 ), KOLKATA, AAYKAR BHAVAN ,P - 7 CHOWRINGHEE SQ., KOLKATA - 69. 3. / CONCERNED CIT 4. - / CIT (A) 5. , / DR, ITAT, KOLKATA 6. / GUARD FILE. BY ORDER/ , /TRUE COPY/ ,