Appeal details
Counselvise Citation
[2019] 118 COUNSELVISE.COM (IT) 6031 (ITAT-KOLKATA)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
10 month(s) 1 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
23-01-2019
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
B
Assessment Year
2013-2014
Appeal Filed On
22-03-2018
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B, KOLKATA BEFORE SH. J.SUDHAKAR REDDY, ACCOUNTANT MEMBER & SH.S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO.501/KOL/2018 (ASSESSMENT YEAR-2013-14) ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER THIS APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 01.11.2017 PASSED BY PR.CIT(A)-12, KOLKATA U/S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT ACT) FOR AY 2013-14. NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE. 2. WE FIND THAT THIS APPEAL FILED WITH A DELAY OF 72 DAYS AND ON PERUSAL OF THE AFFIDAVIT AND CONDONATION PETITION, WE ARE OF THE OPINION THAT THE REASONS STATED BY THE ASSESSEE ARE BONAFIDE WHICH REALLY PREVENTED THE ASSESSEE TO FILE THIS APPEAL ON TIME. THEREFORE, CONSIDERING THE SUBMISSIONS OF THE DR, THE DELAY OF 72 DAYS IN FILING THIS APPEAL ARE CONDONED. 3. LD.AR FILED LETTER DATED 24.12.2018 SEEKING THIS TRIBUNAL TO PERMIT THE ASSESSEE TO WITHDRAW THIS APPEAL. THE RELEVANT PORTION WHICH IS REPRODUCED HEREIN BELOW:- M/S. TELECOMMUNICATION CONSULTANTS INDIA (P.) LTD., MAHESHWARI BROTHERS LTD.-JV (TCIL-MBL-JV), 3 RD FLOOR, ROOM NO.14, 23A, N.S.ROAD, KOLKATA-700001. PAN-AABAT0935B VS ITO, WARD-36(4), AAYAKAR BHAWAN, 5 TH FLOOR, P-7, CHOWRINGHEE SQUARE, KOLKATA- 700069. (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. ROBIN CHOUDHURY, ADDL.CIT SR.DR DATE OF HEARING 14.01.2019 DATE OF PRONOUNCEMENT 23.01.2019 ITA NO.501/KOL/2018 (ASSESSMENT YEAR-2013-14) PAGE | 2 YOUR HONOURS, KINDLY REFER TO THE ABOVE. AN APPEAL AGAINST THE ORDER PASSED BY LD. PRINCIPAL CIT-12, KOLKTA U/S 263 OF I.T.ACT, 1961 DATED 21.03.2016 FOR A.Y. 2013-14 IN THE CASE OF THE AFORESAID ASSESSEE COMPANY HAS BEEN FIELD BEFORE THE HONBLE TRIBUNAL ON 22.03.2018. IN THE SUBSEQUENT EVENTS WHILE GIVING EFFECT TO THE SAID ORDER OF THE LD.ITO, WARD-36(4) PASSED U/S 143(3) READ WITH 263 OF THE ACT, THE LD.AO HAS ACCEPTED THE CONTENTIONS OF THE ASSESSEE AND, PASSED ORDER ACCORDINGLY. HENCE, THE APPEAL FILED AGAINST THE SAID ORDER OF LD. PRINCIPAL C.I.T HAS BECOME INFRUCTUOUS. IN VIEW OF THE ABOVE, IT IS HUMBLY PRAYED TO THE HONBLE BENCH TO ALLOW US TO WITHDRAW THE SAID APPEAL AND OBLIGE. 4. ON PERUSAL OF THE ABOVE AND TAKING INTO CONSIDERATION THE SUBMISSIONS OF THE DR, WE PERMIT THE ASSESSEE TO WITHDRAW THE PRESENT APPEAL. ACCORDINGLY, THIS APPEAL IS DISMISSED AS WITHDRAWN. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 23.01.2019. SD/- SD/- (J.SUDHAKAR REDDY) (S.S.VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER [ DATE:- 23.01.2019 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT- M/S. TELECOMMUNICATION CONSULTANTS INDIA (P.) LTD., MAHESHWARI BROTHERS LTD.-JV(TCIL-MBL-JV), 3 RD LOOR, ROOM NO.14, 23A, N.S.ROAD, KOLKATA-700001. 2. RESPONDENT- ITO, WARD-36(4), AAYAKAR BHAWAN, 5 TH FLOOR, P-7, CHOWRINGHEE SQUARE, KOLKATA-700069. 3. CIT-KOLKATA 4. CIT(APPEALS)-KOLKATA 5. DR: ITAT -KOLKATA BENCHES BY ORDER AR/H.O.O ITAT, KOLKATA
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