ACIT-CENTRALCIRCLE-2, PATNA V. M/S KANIKA BUILDCON PVT LTD, PATNA

ITSSA 1/PAT/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 0993 (ITAT-PATNA)
• Duration Of Justice: 2 year(s) 8 month(s) 8 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 11-10-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 10-10-2022
• Assessment Year: 2011-2012
• Appeal Filed On: 02-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अधिकरण पटना 'डीबी' पीठ, कोलकाता म ें IN THE INCOME TAX APPELLATE TRIBUNAL PATNA ‘DB’ BENCH AT KOLKATA [वर् च ु अल कोट ु ] [Virtual Court] डॉ. मनीष बोरड, ल े खा सदस्य एवं श्री संजय शमा ु , न्याधयक सदस्य क े समक्ष Before DR. MANISH BORAD, ACCOUNTANT MEMBER & SRI SONJOY SARMA, JUDICIAL MEMBER I.T.(S.S.)A. No.: 1/Pat/2020 Assessment Year: 2011-12 ACIT, Central Circle-2, Patna...................................Appellant Vs. M/s. Kanika Buildcon Pvt. Ltd...............................Respondent [PAN: AADCB 4578 N] Appearances by: Sh. Sanjay Mukherjee, CIT D/R, appeared on behalf of the Revenue. None appeared on behalf of the Assessee. Date of concluding the hearing : October 11 th , 2022 Date of pronouncing the order : October 12 th , 2022 आद े श ORDER Per Manish Borad, Accountant Member: This appeal filed by the Revenue pertaining to the Assessment Year (in short “AY”) 2011-12 is directed against the order passed u/s 250(6) of the Income Tax Act, 1961 (in short the I.T.(S.S.)A. No.: 1/Pat/2020 Assessment Year: 2011-12 M/s. Kanika Buildcon Pvt. Ltd. Page 2 of 3 “Act”) by ld. Commissioner of Income-tax (Appeals)-3, Patna [in short ld. “CIT(A)”] dated 20.11.2019. 2. None appeared on behalf of the assessee. On perusal of the records shows that the assessee has availed the “Vivad Se Vishwas Scheme” and has filed application in this regard. Tax payable as per this scheme in the case of the assessee stands paid and Form No.-5 dated 01.03.2021 has been issued for the full and final settlement of tax arrears in the instant appeals. 3. Per contra, ld. D/R did not raise any objection if the Revenue’s appeals are dismissed since Form No.-5 dated 01.03.2021 has been issued by the Department. 4. We have heard ld. D/R and perused the records placed before us. We have gone through the facts available on records and find that the assessee has opted under the Vivad Se Vishwas Scheme, 2020 and paid taxes thereon, therefore, considering the facts of the case dismiss the instant appeal being infructuous. 5. In the result, the appeal filed by the Revenue is dismissed. Kolkata, the 12 th October, 2022. Sd/- Sd/- [Sonjoy Sarma] [Manish Borad] Judicial Member Accountant Member Dated: 12.10.2022 Bidhan (P.S.) I.T.(S.S.)A. No.: 1/Pat/2020 Assessment Year: 2011-12 M/s. Kanika Buildcon Pvt. Ltd. Page 3 of 3 Copy of the order forwarded to: 1. ACIT, Central Circle-2, Patna. 2. M/s. Kanika Buildcon Pvt. Ltd., 203, N.P. Centre, New Dak Bunglow Road, Patna-800 001. 3. CIT(A)-3, Patna. 4. CIT- 5. CIT(DR), Patna Bench, Patna. True copy By order Assistant Registrar ITAT, Kolkata Benches Kolkata