CHITTARANJAN LOCOMOTIVE WORKS COOPERATIVE CREDIT SOCIETY LIMITED,CHITTARANJAN vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1, ASANSOL
आयकर अपीलȣय अͬधकरण, कोलकाता पीठ “बी’’, कोलकाता
IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA
Įी राजेश कुमार, लेखा सटèय एवं Įी Ĥदȣप कुमार चौबे, ÛयाǓयक सदèय के सम¢
[Before Shri Rajesh Kumar, Accountant Member &Shri Pradip Kumar Choubey, Judicial Member]
I.T.A. Nos. 1528 & 1529/Kol/2024
Assessment Year: 2018-19
Chittaranjan Locomotive Works
Cooperative Credit Society
(PAN: AACAC 4003 C)
Vs.
ITO, Asansol
ACIT, Circle-1, Asansol
Appellant /
)
अपीलाथȸ
(
Respondent / Ĥ×यथȸ
Date of Hearing / सुनवाई
कȧ Ǔतͬथ
21.01.2025
Date of Pronouncement/
आदेश उɮघोषणा कȧ Ǔतͬथ
30.01.2025
For the assessee /
Ǔनधा[ǐरती कȧ ओर से
Shri Abhijit Banerjee, A.R
For the revenue / राजèव
कȧ ओर से
Shri Kapil Mandal, Addl. CIT DR
ORDER / आदेश
Per Pradip Kumar Choubey, JM:
These are the appeals preferred by the assessee against the separate orders of Commissioner of Income Tax (Appeal)-NFAC, Delhi (hereinafter referred to as the Ld.
CIT(A)] dated 07.04.2021 & 22.03.2024 for AY 2018-19. 2. At the time of hearing, it was pointed out that the assessee has already gone into Vivad Se Vishwas Scheme 2024 ('VSVS 2024' Scheme) by filing form no.1, with the 2
I.T.A. Nos. 1528 & 1529/Kol/2024
Assessment Year: 2018-19
Chittanranjan Locomotive Works Cooperative Credit Society Ltd.
competent authority and therefore, prayed before the Bench that the assessee may be allowed to withdraw this appeal to which the ld. DR did not oppose.
3. Hence, we are dismissing the appeals as withdrawn with the liberty to the assessee to get the appeals revived by filing necessary miscellaneous applications if the assessee is not successful in the VSVS-24, for any reason, whatsoever.
In the result, both the appeals filed by the assessee are dismissed as withdrawn.
Order is pronounced in the open court on 30th January, 2025 (Rajesh Kumar/राजेश कुमार) (Pradip Kumar Choubey /Ĥदȣप कुमार चौबे)
Accountant Member/लेखा सदèय Judicial Member/ÛयाǓयक सदèय
Dated: 30th January, 2025
SM, Sr. PS
Copy of the order forwarded to:
Appellant- Chittaranjan Locomotive Works Cooperative Credit Society Ltd., Administrative Building Compound, CLW, Office Road, Chittaranjan, Dist. Paschim Burdwan-713331. 2. Respondent – ITO, Asansol ACIT, Circle-1, Asansol 3. Ld. CIT(A)- NFAC, Delhi 4. Ld. Pr. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail)By Order