M/s. Shreyans Overseas Pvt. Ltd., Kolkata V. ITO, Ward 8(4), Kolkata, Kolkata

ITA 452/KOL/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2446 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 5 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-09-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 07-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ROBIN CHOUDHUR Y
• Assessee Lawyers: HARSH VARDHAN BHARDWAJ
• Section: 263

Judgement Text

1 ITA NO. 452/KOL/2017 M/S. SHREYANS OVERSEAS PVT . LTD., AY- 2011-12 , C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA ( ) . . , . ' # $% % , '( ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] I.T.A. NO. 452/KOL/2017 ASSESSMENT YEAR: 2011-12 M/S. SHREYANS OVERSEAS PVT. LTD. (PAN: AAJCS5050N) VS. INCOME-TAX OFFICER, WD-8(4), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 17.07.2019 DATE OF PRONOUNCEMENT 04.09.2019 FOR THE APPELLANT SHRI HARSH VARDHAN BHARDWAJ, FCA FOR THE RESPONDENT SHRI ROBIN CHOUDHURY, ADDL. CIT, SR. DR ORDER PER SHRI A.T.VARKEY, JM BY PREFERRING THIS APPEAL THE ASSESSEE WANTS TO CH ALLENGE THE ACTION OF AO (ITO, WARD-8(4), KOLKATA) WHICH WAS PASSED WHILE GIVING E FFECT TO THE ORDER OF THE LD. PR. CIT U/S. 263 OF THE ACT DATED 04.12.2015 FOR AY 2011-12 . 2. AT THE OUTSET ITSELF, THE LD. COUNSEL FOR THE AS SESSEE HAS BROUGHT TO OUR NOTICE THAT THE ASSESSEE WOULD LIKE TO WITHDRAW THE APPEAL SINCE IT HAS ERRONEOUSLY FILED THE APPEAL BEFORE THIS TRIBUNAL, WHEREAS IT SHOULD HAVE BEEN PREFERRE D BEFORE THE LD. CIT(A)-3 AND REALIZING THIS MISTAKE WHICH WAS A BONA FIDE ONE THE ASSESSEE HAS FILED AN APPEAL BEFORE THE LD. CIT(A) ALONG WITH APPLICATION FOR CONDONATION OF DE LAY. IN THE AFORESAID FACTS AND CIRCUMSTANCES, WE ALLOW THE ASSESSEE TO WITHDRAW TH E INSTANT APPEAL. 3. IN THE RESULT, APPEAL OF ASSESSEE IS DISMISSED A S WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT ON 4 TH SEPTEMBER, 2019. SD/- SD/- (DR. A. L. SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 4 TH SEPTEMBER, 2019 JD.(SR.P.S.) 2 ITA NO. 452/KOL/2017 M/S. SHREYANS OVERSEAS PVT . LTD., AY- 2011-12 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. SHREYANS OVERSEAS PVT. LTD., 6, LITTLE RUSSEL STREET, KANKARIA ESTATE, 6 TH FLOOR, KOLKATA-71. 2 RESPONDENT ITO, WARD-8(4), KOLKATA. 3. 4. PR. CIT(A), KOL-3, KOLKATA ITO, WARD-8(4) , KOLKATA 5. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR