The Tinplate Company of India Ltd, Kolkata V. DCIT, Cir.3(1), Kolkata

ITA 436/KOL/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 7103 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 1 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-08-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 08-07-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Assessee Lawyers: N O N E
• Keywords: Competent authority

Judgement Text

1 ITA NO. 436/KOL/2020, THE TINPLATE COMPANY OF INDIA LTD., AY 2013-14 , A , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOLKATA [BEFORE SHRI P. M. JAGTAP, VICE PRESIDENT & SHRI A. T. VARKEY, JUDICIAL MEMBER ] I.T.A. NO. 436/KOL/2020 ASSESSMENT YEAR: 2013-14 THE TINPLATE COMPANY OF INDIA LTD. (PAN: AABCT0129P) VS . DEPUTY COMMISSIONER OF INCOME- TAX, CIRCLE-3(1), KOLKATA. APPELLANT RESPONDENT DATE OF HEARING (VIRTUAL) 27.08.2021 DATE OF PRONOUNCEMENT 27.08.2021 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI JAYANTA KHANRA, JCIT, SR. DR ORDER PER SHRI A. T. VARKEY, JM: THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A)-1, KOLKATA DATED 04.02.2020 FOR AY 2013-14. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVER, AN APPLICATION DATED 16.08.2021 ON BEHALF OF THE ASSESSEE HAS BEEN PLACED ON RECORD WHEREIN THE ASSESSEE HAS SUBMITTED THAT THE ASSESSEE WANTS TO WITHDRAW THIS APPEAL SINCE ASSESSEE HAD FILED FORM 1 AND 2 UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT IN RESPECT OF THIS APPEAL AND THE COMPETENT AUTHORITY HAS ISSUED FORM NO. 3. THEREFORE, TAKING INTO CONSIDERATION THE FACT THAT SINCE THE ASSESSEE HAS OPTED FOR THE SCHEME FOR THE AY 2013-14 AND FORM 3 HAS BEEN ISSUED BY THE DEPARTMENT WHICH IS PLACED ON FILE, WE ALLOW THE ASSESSEE TO WITHDRAW THE IMPUGNED APPEAL 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (P. M. JAGTAP) (A. T. VARKEY) VICE PRESIDENT JUDICIAL MEMBER DATED: 27TH AUGUST, 2021 JD, SR. PS 2 ITA NO. 436/KOL/2020, THE TINPLATE COMPANY OF INDIA LTD., AY 2013-14 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT- THE TINPLATE COMPANY OF INDIA LTD.., 4, BANKSHALL STREET, KOLKATA-700 001. 2. RESPONDENT DCIT, CIRCLE-3(1), KOLKATA. 3. CIT(A)-1, KOLKATA (SENT THROUGH E-MAIL) 4. CIT, KOLKATA. 5. DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY/DDO ITAT, KOLKATA BENCHES, KOLKATA