D.C.I.T.,CC-2(2), Kolkata V. M/s Siyaram Developers, Kolkata

ITSSA 4/KOL/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4837 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 1 month(s) 12 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 05-04-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 24-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SUDIPTA GUHA

Judgement Text

आयकर अपील य अधीकरण, यायपीठ –“B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri A. T. Varkey, JM & Shri Girish Agrawal, AM] I.T.(SS).A. No. 3/Kol/2019 Assessment Year: 2013-14 M/s Siyaram Developers (PAN: ABXFS 8641 K) Vs. DCIT, Central Circle-2(2), Kolkata Appellant Respondent I.T.(SS).A. No. 4/Kol/2019 Assessment Year: 2013-14 DCIT, Central Circle-2(2), Kolkata Vs. M/s Siyaram Developers (PAN: ABXFS 8641 K) Appellant Respondent Date of Hearing 06.04.2021 Date of Pronouncement 06.04.2021 For the Appellant Shri Chirag Desai on behalf of Shri Miraj D Shah, Adv. For the Respondent Shri Sudipta Guha, CITDR ORDER Per Bench: These two cross appeals preferred by the Assessee and Revenue are against the separate orders of Ld. CIT(A)-20, Kolkata dated 30.11.2018 for Assessment year 2013-14. 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 2013-14 and the assessee has received Form no. 1, 2, 3, 4 & 5 from the competent authority. Since the competent authority has accepted the assessee’s option for the scheme, nothing survives. Therefore both the appeals stand dismissed as withdrawn. 3. In the result, both the appeals of the assessee as well as revenue are dismissed. Order is pronounced in the open court. Sd/- Sd/- (Girish Agrawal) (A. T. Varkey) Accountant Member Judicial Member Dated: 06.04.2022 SB, Sr. PS