M/s. J.C. Construction (p) Ltd., North Lakhimpur V. Deputy Commissioner of Income Tax, Circle-Tezpur, Tezpur

ITA 60/GTY/2020

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 7956 (ITAT-GUWAHATI)
• Duration Of Justice: 1 year(s) 11 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 01-03-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Application of stay

Judgement Text

S.A. No.13/GAU/2020 (in ITA No. 60/GAU/2020) A.Y. 2014-2015 J.C. Construction Private Ltd. & ITA No. 60/GAU/2020) A.Y. 2014-2015 J.C. Construction Private Ltd. 1 IN T HE I NCOME TAX APPELLATE TRIBUNAL, KOLKAT A-GUWAHATI ‘e-COU RT ’, KO LKATA Befo re Sh ri Ra jpal Yadav, Vice- Pres id ent( KZ) and Shri G irish Agrawal, Acc ounta nt Member S.A. No . 13/G AU/2020 ( aris in g out of I .T. A. No . 6 0/ GAU / 20 20) Asses smen t Y ear: 2 01 4- 20 1 5 J.C. Construction Private Ltd.,..............................................Applicant D.K. Road, North Lakhimpur-787001, Assam [PAN: AABCJ3063A] -Vs.- Deputy Commissioner of Income Tax,..................................Respondent Circle-Tezpur, Tezpur & I.T .A. No . 6 0/ GAU / 2 02 0) Asses smen t Y ear: 2 01 4- 20 1 5 J.C. Construction Private Ltd.,..................................................Appellant D.K. Road, North Lakhimpur-787001, Assam [PAN: AABCJ3063A] -Vs.- Deputy Commissioner of Income Tax,.....................................Respondent Circle-Tezpur, Tezpur Appeara nc es by: S h r i D e b r a j S a h u , A d v o c a t e , f o r t h e A p p l i c a n t / A p p e ll a n t S h r i N . T. S h e r p a , J C I T, S r . D . R . f o r t h e R e s p o n de n t Date of concluding the hearing : February 25, 2022 Date of pronouncing the order : February 25, 2022 O R D E R Per Ra jpal Yadav, Vice- Pres ident( KZ):- The present Stay Application was filed by the assessee on 8 th September, 2020. On account of certain defects, it remained pending before the Registry. In response to our notice, the ld. counsel for the S.A. No.13/GAU/2020 (in ITA No. 60/GAU/2020) A.Y. 2014-2015 J.C. Construction Private Ltd. & ITA No. 60/GAU/2020) A.Y. 2014-2015 J.C. Construction Private Ltd. 2 assessee submitted that the assessee has resolved the dispute with the Department under Kar Vivad Samadhan Scheme and, therefore, it does not want to prosecute its appeal as well as its Stay Application further. He requested that both these be dismissed as withdrawn. We order accordingly 3. In th e result , the Stay Appl ication as well as the appeal of th e assess ee, both are dismis sed . Order pronounced in the open Court on February 25, 2022. Sd/- Sd/- (G iris h Agrawal) ( Rajpal Yadav) Accou ntant M ember Vice- Pres ident Kolkata, the 25 th day of February, 2022 C o p i e s t o : ( 1 ) J.C. Construction Private Ltd., D.K. Road, North Lakhimpur-787001, Assam (2) Deputy Commissioner of Income Tax,. Circle-Tezpur, Tezpur ( 3 ) C o m m i s s i o n e r o f I n c o m e Ta x ( A p p e a l s ) , Gu w a h a t i- 1 , Ga u h a t i , ( 4 ) C o m m i s s i o n e r o f I n c o m e T a x - , ( 5 ) T h e D e p a r t m e n t a l R e p r e s e n t a t i v e ( 6 ) G u a r d F i l e B y o r d e r A s s i s t a n t R e g i s t r a r , I n co m e Ta x A p p e l l a t e Tr i b u n a l , Ko l k a t a B e n c h e s , Ko l k a t a Laha/Sr. P.S.