Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, “A” BENCH: KOLKATA
Before: Shri J. Sudhakar Reddy, AM & Shri A. T. Varkey, JM]
ORDER Per Bench: This is an appeal preferred by the revenue against the order of Ld. CIT(A)- 22, Kolkata dated 11.07.2017 for AY 2009-10. This appeal of revenue is time barred by 8 days and condonation petition has been filed by the revenue. After considering the condonation petition, we condone the delay and admit the appear for hearing.
At the outset, Ld. AR of the assessee submitted 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 Scheme for the AY 2009-10, there is no point in keeping the impugned appeal pending. In the light of the aforesaid discussion and the fact that assessee has opted for the said scheme and Form 3 has been issued by the Department, therefore, we dismiss the impugned appeal of the revenue.
In the result, the appeal of revenue is dismissed. Order is pronounced in the open court.
Sd/-(J.S. Reddy) Sd/- (A. T. Varkey) Accountant Member Judicial Member Dated: 08.01.2021 1 | P a g e Steel Plus Ltd., A.Y. 2009-10 JD, Sr. PS Copy of the order forwarded to:
1. 1. Appellant- DCIT (IT), Circle-2(1), Kolkata.
2. Respondent – M/s Steel Plus Ltd., GN-37B, Sector V, Salt Lake, Kolkata-700 091.
3. The CIT(A)- 22, Kolkata (sent through e-mail) 4. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail)