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Income Tax Appellate Tribunal, KOLKATA ‘B’ BENCH, KOLKATA
Before: Sri J. Sudhakar Reddy, Hon’ble & Sri Aby T. Varkey, Hon’ble
order : April 30TH, 2021 ORDER Per J. Sudhakar Reddy, AM :- This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals) – 4, Kolkata, (hereinafter the “ld. CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 31/05/2018, for the Assessment Year 2013-14.
None appeared on behalf of the assessee. There is no petition for adjournment either. Under these circumstances, we dispose off the case ex-parte, on merits, qua the assessee after hearing the ld. Departmental Representative.
The assessee has filed an application under “Vivad Se Viswas Scheme” and submitted that the appeal may be dismissed as withdrawn subject to a rider that, the same should be restored, in case the application for settlement of dispute under the scheme is not accepted by the competent authorities. The ld. D/R had no objection.
Heard the ld. D/R. After perusing the application filed by the assessee dt. 16/04/2021, we dismiss this appeal of the assessee as withdrawn with a protection that, the assessee will be at liberty to apply for restoration of this appeal so dismissed, in case the application made by the assessee under “Vivad Se Viswas Scheme” is not accepted by the competent authorities.
Assessment Year: 2013-14 M/s. Govardhan Overseas Pvt. Ltd. 5. In the result, appeal of the assessee is appeal of the assessee is dismissed as withdrawn. Kolkata, the Kolkata, the 30TH day of April, 2021.
Sd/- Sd/- J. Sudhakar Reddy] [Aby T. Varkey] [J. Sudhakar Reddy Judicial Member Accountant Accountant Member Dated : 30.04.2021 {SC SPS} Copy of the order forwarded to:
1. 1. M/s. Govardhan Overseas Pvt. Ltd. M/s. Govardhan Overseas Pvt. Ltd. 48, S.N. Roy Road Kolkata – 700 038 2. Deputy Commissioner of Income Tax, Circle Income Tax, Circle-11(1), Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata.
5. CIT(DR), Kolkata Benches, Kolkata.