ACIT CIR-3(1), Jamshedpur V. M/s Uranium Corporation of India Ltd, East Singhbhum

ITA 80/RAN/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 0282 (ITAT-RANCHI)
• Duration Of Justice: 3 year(s) 4 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-07-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 24-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAUMYAJEET DAS GUPTA
• Assessee Lawyers: ARIJIT BHATTACHARJEE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “RANCHI” BENCH: RANCHI VIRTUAL HEARING AT KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 80/RAN/2019 Assessment Year : 2012-13 ACIT, Circle-3(1), Jamshedpur Vs. M/s Uranium Corporation of India Ltd. (PAN: AAACU 2207 N) Appellant Respondent Date of Hearing 13.07.2022 Date of Pronouncement 14.07.2022 For the Assessee Shri Arijit Bhattacharjee, AR For the Revenue Shri Saumyajeet Das Gupta, CIT, DR ORDER Per Shri Sonjoy Sarma, JM: This is an appeal preferred by the revenue against the order of the Ld. Commissioner of Income Tax(Appeals)-1, Jamshedpur [hereinafter referred to as ‘Ld.CIT(A)’] dated 28.03.2016 for the assessment year 2012-13. 2. It has been intimated to us that the assessee has opted for the scheme under “Vivad Se Vishwas Act, 2020” (hereinafter “the Scheme”) for AY 2012-13 and the assessee has received necessary forms from the competent authority. Since the competent authority has accepted the assessee’s option for the scheme, nothing survives. Therefore, the appeal stands dismissed as withdrawn. 3. In the result, the appeal of the revenue is dismissed. Order is pronounced in the open court on 14 th July, 2022 Sd/- Sd/- (Rajesh Kumar) (Sonjoy Sarma) Accountant Member Judicial Member Dated: 14 th July, 2022 Biswajit Sr. PS 2 ITA No. 80/RAN/2019 AY: 2012-13 M/s. Uranium Corporation of India Ltd. Copy of the order forwarded to: 1. Appellant- M/s Uranium Corporation of India Ltd., Jadugoda, Jadugoda Mines, East Singhbhum, Jharkhand-832102. 2. Respondent – ACIT, Circle-3(1), Jamshedpur. 3. Ld. CIT(A)- Ranchi 4. DR, Ranchi Bench, Ranchi. True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata