M/s. Adorable Trading Pvt. Ltd., , Kolkata V. DCIT, Circle - 15(1), Kolkata , Kolkata

ITA 975/KOL/2018

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 8150 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 6 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-11-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 10-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

ITA No. 975/KOL/2018 A.Y. 2013-2014 M/s. Adorable Trading Pvt. Limited 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘A’ BENCH, KOLKATA [Virtual Court Hearing] Before Shri P.M. Jagtap, Vice-President & Shri Partha Sarathi Chaudhury, Judicial Member I.T.A. No. 975/KOL/2018 Assessment Year: 2013-2014 M/s. Adorable Trading Pvt. Limited,.........................................Appellant 16B, Shakespeare Sarani, 2 nd Floor, Kolkata-700071 [PAN:AAICA3860D] -Vs.- Deputy Commissioner of Income Tax,.....................................Respondent Circle-15(1), Kolkata Appearances by: N o n e, appeared on behalf of the assessee Shri Biswanath Das, Addl. CIT, Sr. D.R., appeared on behalf of the Revenue Date of concluding the hearing : November 18, 2021 Date of pronouncing the order : November 18, 2021 O R D E R Per Shri P.M. Jagtap, Vice-President (KZ):- This appeal filed by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)-5, Kolkata dated 12.02.2018. 2. In this case, Shri Subash Agarwal, Advocate for the assessee- company has moved an application dated 15.11.2021 seeking withdrawal of this appeal on the ground that they have decided to settle the dispute involved in the said appeal under the Direct Tax Vivad Se Vishwas Act, 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 Section 5(1) of the Scheme accepting the assessee’s declaration under the said Scheme. ITA No. 975/KOL/2018 A.Y. 2013-2014 M/s. Adorable Trading Pvt. Limited 2 3. Keeping in view these facts and circumstances of the case including especially the fact that the assessee has duly complied with the necessary requirements under Vivad Se Vishwas Scheme, 2020, the permission as sought by the Advocate of the assessee-company is granted and this appeal of the assessee is dismissed as withdrawn. 4. In the result, the appeal filed by the assessee is dismissed as withdrawn.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 November 18, 2021. Sd/- Sd/- (Partha Sarathi Chaudhury) (P.M. Jagtap) Judicial Member Vice-President (KZ) Kolkata, the 18 th day of November, 2021 Copies to : (1) M/s. Adorable Trading P. Limited, 16B, Shakespeare Sarani, 2 nd Floor, Kolkata-700071 (2) Deputy Commissioner of Income Tax, Circle-15(1), Kolkata (3) Commissioner of Income Tax (Appeals)-5, Kolkata (4) Commissioner of Income Tax , (5) The Departmental Representative (6) Guard File By order Senior Private Secretary/DDO, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S.