J.C.I.T. (OSD), CC-1(4), Kolkata V. M/s Lal Trades & Agencies (p) Ltd, Kolkata

ITSSA 38/KOL/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4837 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 10 month(s) 11 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 05-05-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 24-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B, KOLKATA VIRTUAL HEARING [BEFORE SHRI J. SUDHAKAR REDDY, HONBLE ACCOUNTANT MEMBER & SHRI ABY T. VARKEY, HONBLE JUDICIAL MEMBER] I.T(SS).A. NOS. 38 TO 40/KOL/2019 ASSESSMENT YEAR: 2011-12, 2012-13 & 2013-14 JOINT COMMISSIONER OF INCOME TAX (OSD), CC-1(4), KOLKATA.......................................APPELLANT VS. M/S. LAL TRADE & AGENCIES PVT. LTD..............................RESPONDENT 7, WATERLOO STREET 2 ND FLOOR KOLKATA 700 069 [PAN : AAACL 5478 J] I.T(SS).A. NOS. 26/KOL/2019 ASSESSMENT YEAR: 2009-10 M/S. LAL TRADE & AGENCIES PVT. LTD....................................APPELLANT 7, WATERLOO STREET 2 ND FLOOR KOLKATA 700 069 [PAN : AAACL 5478 J] VS. DEPUTY COMMISSIONER OF INCOME TAX, CC-1(4), KOLKATA..........................................RESPONDENT APPEARANCES BY: NONE, APPEARED ON BEHALF OF THE ASSESSEE. SHRI SUPRIYO PAL, ADDL. CIT, D/R. APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : APRIL 1 ST , 2021 DATE OF PRONOUNCING THE ORDER : MAY 5 TH , 2021 ORDER PER BENCH:- THE ASSESSEE SEEKS PERMISSION OF THIS BENCH TO WITHDRAW THE ABOVE CAPTIONED APPEALS AS IT HAS AVAILED THE SCHEME UNDER VIVAD SE VISHWAS ACT, 2020 VIDE APPLICATION DATED 19/04/2021. THE ASSESSEE STATES THAT HE HAS BEEN GRANTED CERTIFICATE BY THE DESIGNATED AUTHORITY IN FORM NO.-3 UNDER THE PROVISIONS OF VIVAD SE VISHWAS ACT, 2020 . 2. WE ACCEPT THIS APPLICATION OF THE ASSESSEE AND DISMISS THESE APPEALS AS WITHDRAWN. KOLKATA, THE 5 TH DAY OF MAY, 2021 SD/- SD/- [ ABY T. VARKEY ] [ J. SUDHAKAR REDDY ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 05.05.2021 {SC SPS} 2 I.T.A. NO. 1948/KOL/2019 ASSESSMENT YEAR: 2014-15 CLASSIC GROWERS LTD COPY OF THE ORDER FORWARDED TO: 1. M/S. LAL TRADE & AGENCIES PVT. LTD 7, WATERLOO STREET 2 ND FLOOR KOLKATA 700 069 2. DEPUTY COMMISSIONER OF INCOME TAX, CC-1(4), KOLKATA 3. JOINT COMMISSIONER OF INCOME TAX (OSD), CC-1(4), KOLKATA 4. CIT(A)- 5. CIT- , 6. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES