M/s. Pragati Veneers Pvt. Ltd., Kolkata v. Income Tax Officer, Ward - 1, Dimapur

ITA 137/GTY/2017 | 2011-2012
Pronouncement Date: 12-03-2021 | Result: Dismissed

Appeal Details

RSA Number 13722314 RSA 2017
Assessee PAN AABCP2048P
Bench Guwahati
Appeal Number ITA 137/GTY/2017
Duration Of Justice 3 year(s) 7 month(s) 1 day(s)
Appellant M/s. Pragati Veneers Pvt. Ltd., Kolkata
Respondent Income Tax Officer, Ward - 1, Dimapur
Appeal Type Income Tax Appeal
Pronouncement Date 12-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 12-03-2021
Assessment Year 2011-2012
Appeal Filed On 10-08-2017
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI VIRTUAL COURTAT KOLKATA BEFORE SRI J. SUDHAKAR REDDY ACCOUNTANT MEMBER & SRI A. T. VARKEY JUDICIAL MEMBER ITA NO.137/GAU/2017 ASSESSMENT YEAR:2011-12 M/S PRAGATI VENEERS PVT. LTD. KOLKATA (SINCE MERGED WITH SAROJ VANIJYA PVT. LTD.) NEW TOWN RAJARHAT KOLKATA 700156. / V/S . ITO WARD-1 DIMAPUR [ PAN NO. AABCP2048P ] /APPELLANT .. /RESPONDENT /BY APPELLANT NONE /BY RESPONDENT SHRI JAYANTA KHANGRA JCIT DR /DATE OF HEARING MARCH 05 2021 /DATE OF PRONOUNCEMENT MARCH 12 2021 ORDER PER BENCH:- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) (HEREINAFTER THE LD. CIT(A)) PASSED U/S 250 OF THE INCOME TAX ACT 1961 (THE ACT). 2. NONE APPEARED ON BEHALF OF THE ASSESSEES. AT THE OUTSET IT IS NOTICED FROM THE LETTERS OF THE LD. AR OF THE ASSESSEE THAT THE ASSESSEE HAD FILED FORM 1 AND 2 UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT IN RESPECT OF THIS APPEAL AND THE COMPETENT AUTHORITY HAS ISSUED FORM NO. 3 A COPY OF THE SAID LETTER ALONG WITH FORM NO. 3 IS AVAILABLE IN FILE WHICH IS BEFORE US. THEREFORE TAKING INTO CONSIDERATION THE FACT THAT SINCE THE ASSESSEE HAS OPTED FOR THE VIVAD SE VISHWAS SCHEME THERE IS NO POINT IN KEEPING THE IMPUGNED APPEAL PENDING. IN THE LIGHT OF THE AFORESAID DISCUSSION AND THE ITA NO.137/GAU/2017 M/S PRAGATI VENEERS PVT. LTD. KOLKATA (SINCE MERGED WITH SAROJ VANIJYA PVT. LTD.) PAGE 2 FACT THAT ASSESSEE HAS OPTED FOR THE SAID SCHEME AND FORM 3 HAS BEEN ISSUED BY THE DEPARTMENT THEREFORE WE ALLOW THE ASSESSEE TO WITHDRAW THE IMPUGNED APPEALS. 3. IN THE RESULT THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. KOLKATA THE 12 TH MARCH 2021. SD/- SD/- [ A. T. VARKEY ] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 12.03.2021 RS / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT- M/S PRAGATI VENEERS PVT. LTD. KOLKATA (SINCE MERGED WITH SAROJ VANIJYA PVT. LTD.) 2. /RESPONDENT- ITO WARD-1 DIMAPUR 3. / CONCERNED CIT GUWAHATI 4. - / CIT (A) 5. / DR ITAT GUWAHATI 6. [ / GUARD FILE. BY ORDER/ SR. PRIVATE SECRETARY /DDO/H.O.O ITAT