Shashadhar Cold Storage Pvt. Ltd., Ghatal V. A.C.I.T.,Circle-38, Midnapore

ITA 2462/KOL/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9865 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 3 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 16-03-2021
• Assessment Year: 2012-2013
• Appeal Filed On: 18-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAUL
• Keywords: Competent authority

Judgement Text

ITA NO.2462/KOL/2019 SHASHADHAR COLD STORAGE PVT. LTD. A.Y. 2012-13 1 | P A GE , C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA [BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ) & SH RI A. T. VARKEY, JM] I.T.A. NO. 2462/KOL/2019 ASSESSMENT YEAR: 2012-13 SHASHADHAR COLD STORAGE PVT. LTD. (PAN: AAQCS 0919 M) VS. ACIT,CIRCLE-38, MEDINIPUR APPELLANT RESPONDENT DATE OF HEARING (VIRTUAL) 16.03.2021 DATE OF PRONOUNCEMENT 16.03.2021 FOR THE APPELLANT NONE FOR THE RESPONDENT SHRI SUPRIYO PAUL, ADDL. CIT ORDER PER SHRI A. T. VARKEY, JM: THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAIN ST THE ORDER OF LD. CIT(A)- 11, KOLKATA DATED 30.08.2019 FOR ASSESSMENT YEAR 20 12-13. 2. AT THE OUTSET, WE NOTE THAT THE ASSESSEE VIDE L ETTER DATED 10.03.2021 HAS INFORMED US THAT IT HAS ALREADY OPTED FOR DIRECT T AX VIVAD SE VISHWAS SCHEME, 2021 (HEREINAFTER, THE SCHEME) AND INTENDS TO WIT HDRAW THE APPEAL WE NOTE THAT THE ASSESSEE HAS FILED FORM NO. 1 AND FORM NO. 2 BEFORE THE COMPETENT AUTHORITY. THEREFORE, THERE IS NO POINT IN KEEPING THE ASSESSE ES APPEAL PENDING. HOWEVER, IN CASE FOR ANY REASON, THE COMPETENT AUTHORITY UNDER THE SCHEME DOES NOT ACCEPT THE PROPOSAL OF THE ASSESSEE UNDER THE SCHEME, THEN THE ASSESSEE CAN MOVE AN APPLICATION FOR RESTORATION OF APPEAL. WITH THE AFORESAID CAVE AT, WE ALLOW THE ASSESSEE TO WITHDRAW THE CAPTIONED APPEAL. 3. NEEDLESS TO SAY THAT OUR AFORESAID ACTION ALLOWI NG THE ASSESSEE TO WITHDRAW THE APPEAL, WILL NOT COME IN THE WAY OF THE COMPETENT A UTHORITY OF REVENUE TO ACCEPT THE ASSSSEES SAID OPTION/SCHEME FOR AVAILING VIVAD SE VISHWAS SCHEME, 2021. ITA NO.2462/KOL/2019 SHASHADHAR COLD STORAGE PVT. LTD. A.Y. 2012-13 2 | P A GE 5. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISS ED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT ON 16 TH MARCH, 2021. SD/- SD/- (P.M.JAGTAP) (A. T. V ARKEY) VICE-PRESIDENT JUDICIAL MEMBER DATED: 16.03.2021 SB, SR. PS COPY OF THE ORDER FORWARDED TO: 1. APPELLANT- SHASHADHAR COLD STORAGE PVT. LTD., VILLA GE CHANDRAKONA, JHAKRA, GHATAL, PASCHIM MEDINIPUR-721254. 2. RESPONDENT ACIT, CIRCLE-38, MIDNAPORE 3. THE CIT(A)- 11, 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