M/s Muktananda Commercial Pvt. Ltd., Kolkata V. I.T.O.Ward-1(4), Kolkata

ITA 761/KOL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5308 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 9 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 12-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS

Judgement Text

ITA NO. 761/KOL/2019 ASS ESSMENT YEAR: 2014-2015 MUKTANANDA COMMERCIAL PVT. LTD. 1 IN THE INCOME TAX APPELLATE TRIBUNAL, C BENCH, KOLKATA [VIRTUAL COURT HEARING] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT & SHRI A.T. VARKEY, JUDICIAL MEMBER I.T.A. NO. 761/KOL/2019 ASSESSMENT YEAR: 2014-2015 MUKTANANDA COMMERCIAL PVT. LIMITED,................ ................. APPELLANT 167/4, LENIN SARANI, 2 ND FLOOR, KOLKATA-700072 [PAN:AACCM3154E] -VS.- INCOME TAX OFFICER,................................ ................................. RESPONDENT WARD-1(4), KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700069 APPEARANCES BY: NONE, APPEARED ON BEHALF OF THE ASSESSEE SMT. RANU BISWAS,, ADDL. CIT, APPEARED ON BEHALF OF THE REVENUE DATE OF CONCLUDING THE HEARING : FEBRUARY 05, 2021 DATE OF PRONOUNCING THE ORDER : FEBRUARY 05, 2021 O R D E R PER BENCH :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-10, KOLKATA DA TED 28.02.2019 . 2. IN THIS CASE, THE AUTHORIZED REPRESENTATIVE OF T HE ASSESSEE HAS MOVED AN APPLICATION DATED 28.01.2021 SEEKING WITHD RAWAL OF THIS APPEAL ON THE GROUND THAT HE HAS DECIDED TO SETTLE THE DIS PUTE INVOLVED IN THE SAID APPEAL UNDER THE DIRECT TAX VIVAD SE VISHWAS A CT, 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 ITA NO. 761/KOL/2019 ASS ESSMENT YEAR: 2014-2015 MUKTANANDA COMMERCIAL PVT. LTD. 2 SECTION 5(1) OF THE SCHEME ACCEPTING THE ASSESSEES DECLARATION UNDER THE SAME SCHEME. 3. KEEPING IN VIEW THESE FACTS AND CIRCUMSTANCES OF THE CASE INCLUDING ESPECIALLY THE FACT THAT THE ASSESSEE HAS DULY COMP LIED WITH THE NECESSARY REQUIREMENTS UNDER VIVAD SE VISHWAS SCHEME, 2020, T HE PERMISSION AS SOUGHT BY THE ASSESSEE IS GRANTED AND THIS APPEAL O F THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN.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 FEBRUARY 05, 2021. SD/- SD/- (A.T. VARKEY) (P.M. JAGTAP) JUDICIAL MEMBER VICE-PRESIDENT) KOLKATA, THE 5 TH DAY OF FEBRUARY, 2021 COPIES TO : (1) MUKTANANDA COMMERCIAL PVT. LIMITED, 167/4, LENIN SARANI, 2 ND FLOOR, KOLKATA-700072 (2) INCOME TAX OFFICER, WARD-1(4), KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700069 (3) COMMISSIONER OF INCOME TAX (APPEALS)-10, KOLKAT A; (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.