Alpha Vanijya Private limite , Howrah V. D.C.I.T.,Circle-1(1), Kolkata

ITA 558/KOL/2019

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 8655 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 7 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-11-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 19-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

ITA No. 558/KOL/2019 A.Y. 2014-2015 M/s. Alpha Vanijya Pvt. Limited 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘A’ BENCH, KOLKATA [Hybrid Court Hearing] Before Shri P.M. Jagtap, Vice-President & Shri A.T. Varkey, Judicial Member I.T.A. No. 558/KOL/2019 Assessment Year: 2014-2015 M/s. Alpha Vanijya Pvt. Limited,......................................................Appellant 493/C/A, G.T. Road South, Howrah-711102 [PAN:AAECA9471A] -Vs.- Deputy Commissioner of Income Tax,.............................................Respondent Circle 1(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances by: N o n e, appeared on behalf of the assessee Shri Biswanath Das, Addl. CIT, Sr. D.R. appeared on behalf of the Revenue Date of concluding th e hearing : November 12 , 202 1 Date of pro nouncing the orde r : November 12 , 202 1 O R D E R Per Shri P.M. Jagtap, Vice-President (KZ):- This appeal filed by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)-10, Kolkata dated 22.01.2019. 2. In this case, Shri Ashok Kumar Drolia and Smt. Bela Drolia, both the Directors of the assessee-company, jointly has moved an application dated 08.10.2021 seeking withdrawal of this appeal on the ground that they have 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 and the Designated Authority has issued the certificate in Form No. 3 as per Section 5(1) of the Scheme accepting the assessee’s declaration under the said Scheme. ITA No. 558/KOL/2019 A.Y. 2014-2015 M/s. Alpha Vanijya Pvt. Limited 2 3. Keeping in view these facts and circumstances of the case including especially the fact that the assessee has duly complied with the necessary requirements under Vivad Se Vishwas Scheme, 2020, the permission as sought by the Directors of the assessee-company is granted and this appeal of the assessee is dismissed as withdrawn. 4. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open Court on November 12, 2021. Sd/- Sd/- (A.T. Varkey) (P.M. Jagtap) Judicial Member Vice-President (KZ) Kolkata, the 12 th day of November, 2021 Copies to : (1) M/s. Alpha Vanijya Pvt. Limited, 493/C/A, G.T. Road South, Howrah-711102 (2) Deputy Commissioner of Income Tax, Circle 1(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 (3) Commissioner of Income Tax (Appeals)-10, Kolkata, (4) Commissioner of Income Tax , (5) The Departmental Representative (6) Guard File By order Senior Private Secretary/DDO, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S.