Marble Impex Pvt. Ltd., , Kolkata V. ITO, Ward - 4(2) , Kolkata

ITA 2638/KOL/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8588 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 2 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 26-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA J CIT SR D R RE
• Assessee Lawyers: N O N E
• Section: 201

Judgement Text

ITA NO. 2638 / KOL /201 9 ASSESSMENT YEAR: 201 0 - 201 1 MARBLE IMPEX PVT. LIMITED 1 IN THE INCOME TAX APPELLATE TRIBUNAL, B (SMC) BENCH , KOLKATA [VIRTUAL COURT HEARING] BEFORE SHRI P.M. JAGTAP, VICE - PRESIDENT I.T.A. NO. 2638 / KOL /201 9 ASSESSMENT YEAR: 201 0 - 201 1 MARBLE IMPEX PVT. LIMITED,.................. ...... . ................. .... ..... . APPELLANT ROOM NO. 29, 2 ND FLOOR, 13, POLLOCK STREET, KOLKATA - 700001 [PAN:A ACCM0608B ] - VS. - INCOME TAX OFFICER , ................................ ................................ RESPONDENT WARD - 4 ( 2 ), KOLKATA , AAYAKAR BHAWAN, P - 7, CHOWRINGHEE SQ UARE, KOLKATA - 7000 69 APPEARANCES BY: N O N E, A P PEARED ON BEHALF OF THE ASSESSEE S HRI JAYANTA KHANRA . J CIT, SR. D.R., APPEARED ON BEHALF OF THE REVENUE DATE OF CONCLUDING THE HEARING : MARCH 2 5 , 202 1 DATE OF PRONOUNCING THE ORDER : MARCH 2 5 , 2021 O R D E R THIS APPEAL FILED BY THE ASSESSE E IS DIRECTED AGAINST THE ORDER OF LD. C OMMISSIONER OF INCOME TAX (APPEALS) - 1 9 , KOLKATA DATED 30 . 10 .201 9 . 2. IN TH IS CASE, SHRI ANIL KUMAR KOCHAR, LD. ADVOCATE OF THE ASSESSEE - COMPANY HAS MOVED AN APPLICATION DATE D 1 8 .03.2021 SEEKING WITHDRAWAL OF TH IS APPEAL ON THE GROUND THAT HE HAS DECIDED TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEAL UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. THE ASSESSEE HAS DULY FILED THE DECLARATIONS IN FORM NO. 1 AND FORM NO. 2 A ND THE DESIGNATED AUTHORITY HAS ISSUED THE CERTIFICATE IN FORM NO. 3 AS PER SECTION 5(1) OF THE SCHEME ACCEPTING THE ASSESSEES DECLARATION UNDER THE SAME SCHEME. ITA NO. 2638 / KOL /201 9 ASSESSMENT YEAR: 201 0 - 201 1 MARBLE IMPEX PVT. LIMITED 2 3. KEEPING IN VIEW THESE FACTS AND CIRCUMSTANCES OF THE CASE INCLUDING ESPECIALLY THE FACT T HAT THE ASSESSEE HAS DULY COMPLIED WITH THE NECESSARY REQUIREMENTS UNDER VIVAD SE VISHWAS SCHEME, 2020, THE PERMISSION AS SOUGHT BY THE LD. ADVOCATE OF THE ASSESSEE IS GRANTED AND THIS APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4 . IN THE RESULT, T HE APPEAL FILED BY THE ASSESSE E IS DISMISSED AS WITHDRAWN. ORDER PRONOUNC ED IN THE OPEN COURT ON MARCH 2 5 , 20 2 1 . SD/ - (P.M. JAGTAP) VICE - PRESIDENT KOLKATA, THE 2 5 TH DAY OF MARCH , 20 2 1 COPIES TO : (1) MARBLE IMPEX PVT. LIMITED, ROOM NO. 29, 2 ND FLOOR, 13, POLLOCK STREET, KOLKATA - 700001 (2) INCOME TAX OFFICER, WARD - 4(2), KOLKATA, AAYAKAR BHAWAN, P - 7, CHOWRINGHEE SQUARE, KOLKATA - 700069 ( 3 ) COMMISSIONER OF INCOME TAX (APPEALS ) - 1 9 , K OLKATA ; (4) COMMISSIONER OF INCOME TAX - , ( 5 ) THE DEPARTMENTAL REPRESENTATIVE ( 6 ) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TA X APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.