ACIT, CC-2(3), Kolkata V. Trans Damodar Coal Mining (P) Ltd, Kolkata

ITA 77/KOL/2021

• Counselvise Citation: [2023] 103 COUNSELVISE.COM (IT) 1295 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-03-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 14-12-2022
• Assessment Year: 2013-2014
• Appeal Filed On: 04-03-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS
• Section: 6; 5(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘C’, KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 77/Kol/2021 Assessment Year : 2013-14 ACIT, CC – 2(3), Kolkata Vs . Trans Damodar Coal Mining Pvt. Ltd. PAN: AACCT 9812 A Appellant Respondent Date of Hearing 14.03.2023 Date of Pronouncement 15.03.2023 For the Assessee Shri Amit Agarwal, Advocate For the Revenue Smt. Ranu Biswas, Addl. CIT, Sr. DR ORDER Per Shri Sonjoy Sarma, JM: This appeal filed by the revenue is directed against the order of ld. Commissioner of Income Tax (Appeals)- 20, Kolkata dated 27.02.2020. 2. In this case, Shri Amit Agarwal, Authorised Representative of the assessee has moved an application informing us that the appeals have been settled under the Direct Tax Vivad Se Vishwas Act, 2020. The assessee has duly filed the copy of the certificate in Form 5 for full and final settlement of tax arrear under section 5(2) read with section 6 of the Direct Tax Vivad Se Vishwas Act, 2020. 3. Per contra, the ld. DR did not have any objection in this regard. 4. Keeping in view these facts and circumstances of the case including especially the fact that the assessee has 2 ITA No. 77/Kol/2021 AY: 2013-14 Trans Damodar Coal Mining Pvt. Ltd. duly complied with the necessary requirements under Vivad Se Vishwas Scheme, 2020, the permission as sought by the assessee is granted and the appeal of the revenue is dismissed as the matter has been settled under Vivad Se Vishwas Scheme, 2020 between the parties. 5. In the result, the appeal of the revenue is dismissed in terms of the above direction indicated in the preceding paragraph. Order pronounced in the open court on15.03.2023. Sd/- Sd/- (Rajesh Kumar) (Sonjoy Sarma) Accountant Member Judicial Member Dated:15.03.2023 Biswajit, Sr. PS Copy of the order forwarded to: 1. Appellant- ACIT, CC-2(3), Kolkata. 2. Respondent – Trans Damodar Coal Mining Pvt. Ltd., 18, 2 nd Floor, Netaji Subhas Road, Kolkata – 700001. 3. Ld. CIT 4. Ld. CIT(A) 5. Ld. DR True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata