Atithi Dealers Private Limited , Kolkata v. D.C.I.T.,Circle-9(1), Kolkata

ITA 1075/KOL/2019 | 2014-2015
Pronouncement Date: 19-03-2021 | Result: Dismissed

Appeal Details

RSA Number 107523514 RSA 2019
Assessee PAN AACCA7908E
Bench Kolkata
Appeal Number ITA 1075/KOL/2019
Duration Of Justice 1 year(s) 10 month(s) 11 day(s)
Appellant Atithi Dealers Private Limited , Kolkata
Respondent D.C.I.T.,Circle-9(1), Kolkata
Appeal Type Income Tax Appeal
Pronouncement Date 19-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 19-03-2021
Assessment Year 2014-2015
Appeal Filed On 08-05-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH (A) KOLKATA [BEFORE SHRI P.M. JAGTAP HONBLE VICE PRESIDENT (KZ) & SHRI A.T. VARKEY HONBLE JUDICIAL MEMBER] [THROUGH VIRTUAL COURT] I.T.A. NO. 1075/KOL/2019 ASSESSMENT YEAR: 2014-15 ATITHI DEALERS PRIVATE LIMITED..........................................................................................APPELLANT ROOM NO. 307 MARTIN BURN HOUSE 1 R.N. MUKHERJEE ROAD KOLKATA 700 001. [PAN: AACCA 7908 E] VS DCIT CIRCLE 9(1) KOLKATA.........................................RESPONDENT APPEARANCES BY: NONE APPEARING ON BEHALF OF THE ASSESSEE. SMT. RANU BISWAS ACIT SR. DR APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : MARCH 19 2021 DATE OF PRONOUNCING THE ORDER : MARCH 19 2021 ORDER PER BENCH: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-15 KOLKATA DATED 13.03.2019. 2. IN THIS CASE THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT HE HAS DECIDED TO SETTLE THE DISPUTE INVOLVED IN THE APPEAL UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT 2020. HE ALSO STATED THAT HE HAS DULY FILED THE DECLARATIONS IN FORM NO. 1 AND FORM NO. 2 BUT THE DESIGNATED AUTHORITY HAS NOT ISSUED THE CERTIFICATE IN FORM NO. 3 AS PER SECTION 5(1) OF THE SCHEME SO FAR DETERMINING THE TAX PAYABLE BY THE ASSESSEE UNDER THE SAME SCHEME. 2 I.T.A. NO. 1075/KOL/2019 ASSESSMENT YEAR: 20114-15 ATITHI DEALERS PVT. LTD. 3. KEEPING IN VIEW THESE FACTS AND CIRCUMSTANCES OF THE CASE INCLUDING ESPECIALLY THE FACT THAT THE ASSESSEE HAS DULY COMPLIED WITH THE NECESSARY REQUIREMENTS UNDER VIVAD SE VISHWAS SCHEME 2020 WE PERMIT THE ASSESSEE TO WITHDRAW THIS APPEAL AND DISMISS THE APPEAL WITH THE LIBERTY TO THE ASSESSEE THAT IN CASE THERE IS ANY PROBLEM IN ISSUANCE OF THE CERTIFICATE IN FORM NO. 3 BY THE DESIGNATED AUTHORITY OR ANY OTHER SUCH SITUATION MAKING THE ASSESSEE NOT ELIGIBLE TO OPT FOR THE VIVAD SE VISHWAS SCHEME 2020 HE WILL HAVE THE LIBERTY TO APPROACH THIS TRIBUNAL WITH A REQUEST FOR RESTORATION OF THIS APPEAL. 4. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH MARCH 2021. SD/- SD/- (A.T. VARKEY) (P.M. JAGTAP) (JUDICIAL MEMBER) VICE PRESIDENT DATED: 19/03/2021 BISWAJIT SR. PS COPY OF ORDER FORWARDED TO: 1. ATITHI DEALERS PRIVATE LIMITED ROOM NO. 307 3 RD FLOOR MARTIN BURN HOUSE 1 R.N. MUKHERJEE ROAD KOLKATA 700 001. 2. DCIT CIRCLE - 9(1) KOLKATA. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT KOLKATA