Padmavati Abasan Pvt. Ltd, Kolkata V. DCIT-CC-4(3), Kolkata

MA 58/KOL/2023

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 0199 (ITAT-KOLKATA)
• Duration Of Justice: 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-11-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 03-10-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: AYUSH JAIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘C’ KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI SONJOY SARMA, JUDICIAL MEMBER MA No. 58/KOL/2023 Assessment Year: 2012-13 [Arising out of IT(SS)A No. 84/KOL/2023] Padmavati Abasan Pvt. Ltd. BJ-311, Sector-II, Sech Bhawan, Saltlake City, Kolkata-700091. PAN: AAECP 4824 E Vs. DCIT, CC-4(3), Kolkata Appellant Respondent Present for: Assessee by : Shri Sagar Jain, FCA & Shri Ayush Jain, FCA Revenue by : Shri B.K. Singh, JCIT, Sr. DR Date of Hearing : 03.11.2023 Date of Pronouncement : 03.11.2023 ORDER PER SONJOY SARMA, JUDICIAL MEMBER: By virtue of this miscellaneous application the applicant has submitted before the bench that on 02.08.2023 the ld. AR of the assessee-company has not pressed the instant appeal and requested to allow the assessee to withdraw the same on the ground that the issue has been allowed in favour of the assessee by the ld. CIT(A) and appeal being filed accordingly. However, the Tribunal while passing the order dated 03.08.2023 restored the matter to the file of ld. AO for de novo adjudication. Therefore, the ld. AR contended before the bench that the order dated 03.08.2023 may be recalled or modified and Hon’ble Tribunal may be pleased to pass an appropriate order for withdrawal of the appeal. 2. We after hearing the submissions of the parties and on perusal of the material available on record, we find that contention made by the ld. AR of M.A. 58/Kol/2023 Assessment Year: 2012-13 Padmavati Abasan Pvt. Ltd. 2 the assessee are correct and it is therefore, necessary to modify the order of this Tribunal passed on 03.08.2023 with the direction to treat the appeal of the assessee dismissed as withdrawn. 3. In the result, miscellaneous application filed by the assessee is hereby allowed and order dated 03.08.2023 stands modified as stated above with the result that appeal is dismissed as withdrawn. Order pronounced in the open court on 03.11.2023. Sd/- Sd/- (Rajesh Kumar) (Sonjoy Sarma) Accountant Member Judicial Member Dated: 03.11.2023. Biswajit Copy of the order forwarded to: 1. Appellant- Padmavati Abasan Pvt. Ltd. 2. Respondent – DCIT, CC-4(3), Kolkata. 3. Ld. CIT 4. Ld. CIT(A) 5. Ld. DR True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata