M/s Evergreen Construction Pvt. Ltd., Durgapur V. A.C.I.T.,Circle-1, Durgapur

ITA 816/KOL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2358 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 7 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 18-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: IMOKABA JAMIR
• Assessee Lawyers: U DASGUPTA
• Section: 143(3); 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA A BENCH, KOLKATA VIRTUAL COURT HEARING (BEFORE SRI J. SUDHAKAR REDDY, HONBLE ACCOUNTANT MEMBER & SRI S.S. GODARA, HONBLE JUDICIAL MEMBER) ITA NO. 816/KOL/2019 ASSESSMENT YEAR: 2014-15 M/S. EVERGREEN CONSTRUCTION PVT. LTD........................................APPELLANT RADHAKRISHNA PALLY BENACHITY DURGAPUR 713 214 [PAN : AABCE 3191 Q] VS. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-I, KOLKATA......................RESPONDENT APPEARANCES BY: SHRI U. DASGUPTA, A/R, APPEARED ON BEHALF OF THE ASSESSEE. SHRI IMOKABA JAMIR, CIT D/R, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : OCTOBER 20 TH , 2020 DATE OF PRONOUNCING THE ORDER : NOVEMBER 25 TH , 2020 ORDER PER J. SUDHAKAR REDDY, AM :- THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF THE LEARNED PRINCIPAL COMMISSIONER OF INCOME TAX - DURGAPUR, (HEREINAFTER THE LD. PR. CIT), PASSED U/S. 263 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 20/03/2019, FOR THE ASSESSMENT YEAR 2014-15. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT IT WANTS TO WITHDRAW THE APPEAL AS THE NECESSARY RELIEF HAS BEEN GRANTED BY THE ASSESSING OFFICER IN THE CONSEQUENTIAL ORDER PASSED U/S 143(3) R.W.S. 263 OF THE ACT. THE LD. D/R SUBMITTED THAT SHE HAS NO OBJECTION IN WITHDRAWAL OF THE APPEAL BY THE ASSESSEE. IN VIEW OF THESE CONTENTIONS, THIS APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. KOLKATA, THE 25 TH DAY OF NOVEMBER, 2020. SD/- SD/- [ S. S. GODARA ] [ J. SUDHAKAR REDDY ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 25.11.2020 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. M/S. EVERGREEN CONSTRUCTION PVT. LTD RADHAKRISHNA PALLY BENACHITY DURGAPUR 713 214 2. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 2 M/S. EVERGREEN CONSTRUCTION PVT. LTD M/S. EVERGREEN CONSTRUCTION PVT. LTD ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE -I, KOLKATA 5. CIT(DR), KOLKATA BENCHES, KOLKATA. ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES ITA NO. 816/KOL/2019 ASSESSMENT YEAR: 2014-15 M/S. EVERGREEN CONSTRUCTION PVT. LTD . TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES