M/s Capital Tours(India) Pvt. Ltd , Kolkata V. ITO, Ward-12(1), Kolkata

MA 33/KOL/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 5007 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-03-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2015-2016
• Appeal Filed On: 20-12-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Girish Agrawal, Accountant Member MA No.33/Kol/2021 (in I.T.A. No.507/Kol/2020) Assessment Year: 2015-16 M/s Capital Tours(India) Pvt. Ltd.........................................................Appellant 1, J. Embassy Building, 4, Shakespeare Sarani, Kolkata-700071 [PAN: AABCC2821K] vs. ITO, Ward-12(1), Kolkata......................................................................Respondent Appearances by: Shri Miraj D Shah, AR, appeared on behalf of the appellant. Smt. Ranu Biswas, Addl. CIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : March 11, 2022 Date of pronouncing the order : March 11, 2022 ORDER Per Sanjay Garg, Judicial Member: The present Misc. Application has been filed by the applicant-assessee for recalling the order of the Tribunal dated 24.03.2021 in ITA No.507/Kol/2020. 2. The miscellaneous petition has been moved by the assessee stating therein that the assessee had earlier wanted to avail Vivad Se Vishwas Scheme, 2020 to settle the dispute with the Department, therefore, the assessee moved an application stating therein that the assessee had already applied for Vivad Se Vishwas Scheme and also filed Form 1 & 2 in this respect with the Department. The appeal of the assessee was dismissed as withdrawn accordingly vide order dated 24.03.2021 in ITA No.507/Kol/2020 by this Tribunal. Now, the assessee has moved the present petition stating that due to certain objections by the Department, the application of the assessee for availing Vivad Se Vishwas Scheme 2020 has been rejected. The assessee, therefore, prays that his appeal may be restored and heard on merits. The ld. DR has not objected to the same. Accordingly, the order dated MA No.33/Kol/2021 Assessment Year: 2015-16 M/s Capital Tours(India) Pvt. Ltd 2 24.03.2021 is recalled and the Registry is directed to restore the appeal of the assessee to its original position and fit it in regular course. The application of the assessee is accordingly allowed and copy of this order be placed in the main file also. 2. In the result, the Miscellaneous Application filed by the assessee is allowed. Kolkata, the 11 th March, 2022. Sd/- Sd/- [Girish Agrawal] [Sanjay Garg] Accountant Member Judicial Member Dated: 11.03.2022. RS Copy of the order forwarded to: 1. M/s Capital Tours(India) Pvt. Ltd. 2. ITO, Ward-12(1), Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches