Shashadhar Cold Storage Pvt. Ltd., Ghatal v. A.C.I.T.,Circle-38, Midnapore

ITA 2462/KOL/2019 | 2012-2013
Pronouncement Date: 16-03-2021 | Result: Dismissed

Appeal Details

RSA Number 246223514 RSA 2019
Assessee PAN AAQCS0919M
Bench Kolkata
Appeal Number ITA 2462/KOL/2019
Duration Of Justice 1 year(s) 3 month(s) 28 day(s)
Appellant Shashadhar Cold Storage Pvt. Ltd., Ghatal
Respondent A.C.I.T.,Circle-38, Midnapore
Appeal Type Income Tax Appeal
Pronouncement Date 16-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted C
Tribunal Order Date 16-03-2021
Date Of Final Hearing 16-03-2021
Next Hearing Date 16-03-2021
Last Hearing Date 02-02-2021
First Hearing Date 02-02-2021
Assessment Year 2012-2013
Appeal Filed On 18-11-2019
Judgment Text
ITA NO.2462/KOL/2019 SHASHADHAR COLD STORAGE PVT. LTD. A.Y. 2012-13 1 | P A GE C IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA [BEFORE SHRI P.M. JAGTAP VICE-PRESIDENT (KZ) & SH RI A. T. VARKEY JM] I.T.A. NO. 2462/KOL/2019 ASSESSMENT YEAR: 2012-13 SHASHADHAR COLD STORAGE PVT. LTD. (PAN: AAQCS 0919 M) VS. ACIT CIRCLE-38 MEDINIPUR APPELLANT RESPONDENT DATE OF HEARING (VIRTUAL) 16.03.2021 DATE OF PRONOUNCEMENT 16.03.2021 FOR THE APPELLANT NONE FOR THE RESPONDENT SHRI SUPRIYO PAUL ADDL. CIT ORDER PER SHRI A. T. VARKEY JM: THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAIN ST THE ORDER OF LD. CIT(A)- 11 KOLKATA DATED 30.08.2019 FOR ASSESSMENT YEAR 20 12-13. 2. AT THE OUTSET WE NOTE THAT THE ASSESSEE VIDE L ETTER DATED 10.03.2021 HAS INFORMED US THAT IT HAS ALREADY OPTED FOR DIRECT T AX VIVAD SE VISHWAS SCHEME 2021 (HEREINAFTER THE SCHEME) AND INTENDS TO WIT HDRAW THE APPEAL WE NOTE THAT THE ASSESSEE HAS FILED FORM NO. 1 AND FORM NO. 2 BEFORE THE COMPETENT AUTHORITY. THEREFORE THERE IS NO POINT IN KEEPING THE ASSESSE ES APPEAL PENDING. HOWEVER IN CASE FOR ANY REASON THE COMPETENT AUTHORITY UNDER THE SCHEME DOES NOT ACCEPT THE PROPOSAL OF THE ASSESSEE UNDER THE SCHEME THEN THE ASSESSEE CAN MOVE AN APPLICATION FOR RESTORATION OF APPEAL. WITH THE AFORESAID CAVE AT WE ALLOW THE ASSESSEE TO WITHDRAW THE CAPTIONED APPEAL. 3. NEEDLESS TO SAY THAT OUR AFORESAID ACTION ALLOWI NG THE ASSESSEE TO WITHDRAW THE APPEAL WILL NOT COME IN THE WAY OF THE COMPETENT A UTHORITY OF REVENUE TO ACCEPT THE ASSSSEES SAID OPTION/SCHEME FOR AVAILING VIVAD SE VISHWAS SCHEME 2021. ITA NO.2462/KOL/2019 SHASHADHAR COLD STORAGE PVT. LTD. A.Y. 2012-13 2 | P A GE 5. IN THE RESULT THE APPEAL OF ASSESSEE IS DISMISS ED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT ON 16 TH MARCH 2021. SD/- SD/- (P.M.JAGTAP) (A. T. V ARKEY) VICE-PRESIDENT JUDICIAL MEMBER DATED: 16.03.2021 SB SR. PS COPY OF THE ORDER FORWARDED TO: 1. APPELLANT- SHASHADHAR COLD STORAGE PVT. LTD. VILLA GE CHANDRAKONA JHAKRA GHATAL PASCHIM MEDINIPUR-721254. 2. RESPONDENT ACIT CIRCLE-38 MIDNAPORE 3. THE CIT(A)- 11 KOLKATA (SENT THROUGH E-MAIL) 4. CIT- KOLKATA 5. DR KOLKATA BENCHES KOLKATA (SENT THROUGH E-MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT KOLKATA BENCHES KOLKATA