Crystal Commodeal Pvt. Ltd., , Kolkata V. ITO, Ward - 9(3) , Kolkata

ITA 2602/KOL/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3450 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 2 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 14-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A (VIRTUAL COURT HEARING), BENCH KOLKATA BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI SANJAY GARG, JUDICIAL MEMBER I.T.A. NO.2602/KOL/2018 ASSESSMENT YEAR: 2008-09 CRYSTAL COMMODEAL PVT. LTD.................................................................APPELLANT 160, M.G. ROAD, 2 ND FLOOR, KOLKATA- 700007. [PAN :AADCC2166P] ITO, WARD-9(3), KOLKATA...RESPONDENT APPEARANCES BY: NONE SHRI DHRUBOJHOTI ROY, JCIT, DR, APPEARED ON BEHALF OF THE RESPONDENT. DATE OF CONCLUDING THE HEARING : JANUARY 22, 2021 DATE OF PRONOUNCING THE ORDER : FEBRUARY 19, 2021 ORDER PER BENCH:- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-16, KOLKATA (HEREINAFTER THE LD. CIT(A)) PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT). 2. THE ASSESSEE COMPANY FILED ITS APPLICATION DATED 19.12.2020 REQUESTING THE BENCH FOR PERMISSION TO WITHDRAW ITS APPEAL AS IT IS AVAILING VIVAD SE VISHWAS SCHEME, 2020. IT SUBMITTED THAT THE INCOME-TAX DEPARTMENT HAS ISSUED FORM NO.3 UNDER RULE 4 OF DIRECT TAX VIVAD SE VISHWAS RULES, 2020 R.W. SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 AND FURNISHED THE COPY OF THE SAME. 3. UNDER THE CIRCUMSTANCES, WE ACCEPT THE APPLICATION OF THE ASSESSEE TO WITHDRAW THE APPEAL AND DISMISS THE APPEAL AS WITHDRAWN. 2 I.T.A. NO.2602/KOL/2018 CRYSTAL COMMODEAL PVT. LTD ASSESSMENT YEAR: 2008-09 4. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. KOLKATA, THE 19 TH FEBRUARY, 2021. SD/- SD/- [ SANJAY GARG ] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED :19.02.2021 RS COPY OF THE ORDER FORWARDED TO: 1 . CRYSTAL COMMODEAL PVT. LTD 2. ITO, WARD-9(3), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), TRUE COPY BY ORDER ASSISTANT REGISTRAR , KOLKATA BENCHES