Nirmaya Commotrade Pvt. Ltd., Kolkata V. I.T.O.,Ward-13(3), Kolkata

ITA 614/KOL/2019

• Counselvise Citation: [2020] 109 COUNSELVISE.COM (IT) 9270 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 8 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 09-12-2020
• Assessment Year: 2012-2013
• Appeal Filed On: 27-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA A BENCH, KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, HONBLE ACCOUNTANT MEMBER & SRI S. S. GODARA, HONBLE JUDICIAL MEMBER) [VIRTUAL COURT HEARING] ITA NO.614/KOL/2019 ASSESSMENT YEARS: 2012-13 NIRMAYA COMMOTRADE PVT. LTD...................................................................APPELLANT P-17, NEW CIT ROAD, ROOM NO.7,1 ST FLOOR, KOLKATA 700073. [PAN : AADCN8152G] VS. INCOME TAX OFFICER, WARD 13(3), KOLKATA.......................................RESPONDENT APPEARANCES BY: SHRI AMIT AGARWAL, ADVOCATE, APPEARED ON BEHALF OF THE ASSESSEE. SHRI DHRUBAJYOTI RAY, JCIT SR. D/R, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : DECEMBER 9 TH , 2020 DATE OF PRONOUNCING THE ORDER : DECEMBER 14, 2020 ORDER PER J. SUDHAKAR REDDY, AM :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 5, KOLKATA, (HEREINAFTER THE LD.CIT(A)), PASSED U/S. 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 04/12/2018 FOR THE ASSESSMENT YEAR 2012-13. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE IS AVAILING THE VIVAD SE VISHWAS SCHEME AND HAS FILED AN APPLICATION IN THIS REGARD. HE WANTED AN ADJOURNMENT OR IN THE ALTERNATIVE PLEADED FOR PROTECTION THAT IF ITS APPLICATION UNDER THE SCHEME IS REJECTED BY THE AUTHORITIES, THE APPEAL MAY BE RESTORED. HE SUBMITTED THAT IF SUCH AN ASSURANCE IS RECORDED IN THE ORDER, HE WOULD WITHDRAW THIS APPEAL BEFORE THE TRIBUNAL. THE LD. D/R HAD NO OBJECTION. 3. AFTER HEARING RIVAL CONTENTIONS, WE DISMISS THIS APPEAL AS WITHDRAWN WITH THE CONDITION THAT THE SAME SHALL BE RESTORED IN CASE THE AUTHORITIES DO NOT APPROVE THE APPLICATION FILED BY THE ASSESSEE FOR RESOLUTION OF THE DISPUTE UNDER VIVAD SE VISHWAS SCHEME. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. KOLKATA, THE 14 DAY OF DECEMBER, 2020. SD/- SD/- [ S. S. GODARA] [ J. SUDHAKAR REDDY ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 14.12.2020 BISWAJIT COPY OF THE ORDER FORWARDED TO: 1. NIRMAYA COMMOTRADE PVT. LTD. P-17, NEW CIT ROAD, ROOM NO.7,1 ST FLOOR, KOLKATA 700073. 2. INCOME TAX OFFICER, WARD 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 2 NIRMAYA COMMOTRADE ASSESSMENT YEARS: 2012 NIRMAYA COMMOTRADE PVT. LTD. 13(3), KOLKATA 5. CIT(DR), KOLKATA BENCHES, KOLKATA. ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES ITA NO.614/KOL/2019 NIRMAYA COMMOTRADE PVT. LTD ASSESSMENT YEARS: 2012 -13 TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES