DCIT, CENTRAL CIRCLE, 4(3), KOLKATA, KOLKATA vs. HAPPY COMMOSALES PRIVATE LIMITED , KOLKATA
आयकर अपीलȣय अͬधकरण, कोलकाता पीठ “सी’’, कोलकाता
IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA
Įी Ĥदȣप कुमार चौबे, ÛयाǓयक सदèय एवं Įी राकेश ͧमĮ, लेखा सटèय के सम¢
[Before Shri Pradip Kumar Choubey, Judicial Member &Shri Rakesh Mishra, Accountant Member]
I.T.A. No. 1093/Kol/2024
Assessment Year: 2012-13
DCIT, CC-4(3), Kolkata
Vs.
Happy Commosales Pvt. Ltd.
(PAN: AACCH 5889 B)
Appellant /
)
अपीलाथȸ
(
Respondent / Ĥ×यथȸ
Date of Hearing / सुनवाई
कȧ Ǔतͬथ
11.06.2025
Date of Pronouncement/
आदेश उɮघोषणा कȧ Ǔतͬथ
23.06.2025
For the assessee /
Ǔनधा[ǐरती कȧ ओर से
Shri Siddharth Agarwal, Advocate
For the revenue / राजèव
कȧ ओर से
Shri Praveen Kishore, CITDR
ORDER / आदेश
Per Pradip Kumar Choubey, JM:
This is the appeal preferred by the revenue against the order of learned
Commissioner of Income Tax (Appeals)- 27, Kolkata (hereinafter referred to as the Ld.
CIT(A)] dated 07.03.2024 for AY 2012-13. 2. The Ld. D.R supports the impugned order and did not raise any objection.
I.T.A. No. 1093/Kol/2024
Assessment Year: 2012-13
Happy Commosales Pvt. Ltd.
At the time of hearing, the Ld. Counsel for the assessee submitted a letter dated 01.02.2025 pointing out that the assessee has already gone into Vivad Se Vishwas Scheme 2024 ('VSVS 2024' Scheme) and therefore, prayed before the Bench that the assessee may be allowed to withdraw this appeal. 3. Hence, we are dismissing the appeal as withdrawn with the liberty to the assessee to get the appeal revived by filing necessary miscellaneous application if the assessee is not successful in the VSVS-24, for any reason, whatsoever. In the result, the appeal filed by the revenue is dismissed as withdrawn.
Order is pronounced in the open court on 23rd June , 2025 (Rakesh Mishra /राकेश ͧमĮ) (Pradip Kumar Choubey /Ĥदȣप कुमार चौबे)
Accountant Member/लेखा सदèय Judicial Member/ÛयाǓयक सदèय
Dated: 23rd June, 2025
SM, Sr. PS
Copy of the order forwarded to:
Appellant- DCIT, Central Circle-4(3), Kolkata 2. Respondent – Happy Commosales Pvt. Ltd., 7th Floor, Room No. C Rup Bhawan, 28, Black Burn Central Avenue, Kolkata-700012. 3. Ld. CIT(A)- 27, Kolkata 4. Ld. Pr. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail)By Order