Neha Projects (P) Ltd., Kolkata V. Pr.CIT-4, Kolkata

ITA 2512/KOL/2019

AI Insights

This case involves an appeal by Neha Projects (P) Ltd. against the order of the Principal Commissioner of Income Tax - 4, Kolkata, concerning the Assessment Year 2012-13. The appeal was related to an order passed under section 250 of the Income-tax Act, 1961. During the proceedings, the assessee submitted a letter indicating compliance with the Direct Tax Vivad Se Viswas Scheme, 2020, which led to the decision to allow the withdrawal of the appeal. No representative appeared on behalf of the assessee during the hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 132572 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 6 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-06-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 24-05-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 26-11-2019
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Competent authority
• Section: 250

Judgement Text

| आयकर अपीलीय अिधकरण ᭠यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 2512/Kol/2019 Assessment Year: 2012-13 Neha Projects (P) Ltd. C/o Subash Agarwal & Associates, Advocates Siddha Gibson 1, Gibson Lane Suite 213, 2 nd Floor Kolkata - 700069 [PAN : AABCN7722J] Vs Pr. Commissioner of Income Tax- 4, Kolkata अपीलाथᱮ/ (Appellant) ᮧ᭜ यथᱮ/ (Respondent) Assessee by : None Revenue by : Shri Subhrajyoti Bhattacharjee, CIT, D/R सुनवाई कᳱ तारीख/Date of Hearing : 25/05/2023 घोषणा कᳱ तारीख /Date of Pronouncement: 06/06/2023 आदेश/O R D E R PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This is the appeal preferred by the assessee against the order of the Learned Principal Commissioner of Income Tax - 4, Kolkata (hereinafter referred to as the ld. Pr. CIT”], passed u/s 250 of the Income-tax Act, 1961 (hereinafter the ‘Act’), dated 12/03/2019 for the Assessment Year 2012-13. 2. None appeared on behalf of the assessee. At the outset, we note that there is a letter from the assessee that it has already received Form No. 4 from the Income Tax Department, intimating the payment of taxes as envisaged in the Direct Tax Vivad Se Viswas Scheme, 2020 (hereinafter, the ‘scheme’). In the light of the aforesaid fact, we allow the assessee to withdraw the appeal. However for any reason, if the competent authority does not accept the assessee’s application for opting in respect of the I.T.A. No. 2512/Kol/2019 Assessment Year: 2012-13 Neha Projects (P) Ltd. 2 Scheme, then the assessee is given the liberty to move appropriate application for recalling this order. 3. In the result, appeal of the assessee is dismissed as withdrawn. Order pronounced in the Court on 6 th June, 2023 at Kolkata. Sd/- Sd/- (SANJAY GARG) (DR. MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER Kolkata, Dated 06/06/2023 *SC SrPs आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant 2. ᮧ᭜यथᱮ / The Respondent 3. संबंिधत आयकर आयुᲦ / Concerned Pr. CIT 4. आयकर आयुᲦ)अपील (/ The CIT(A)- 5. िवभागीय ᮧितिनिध ,आयकर अपीलीय अिधकरण, कोलकाता/DR,ITAT, Kolkata, 6. गाडᭅ फाई/ Guard file. आदेशानुसार/ BY ORDER, TRUE COPY Assistant Registrar आयकर अपीलीय अिधकरण ITAT, Kolkata