Milon Roy, Kolkata V. ACIT, Circle - 37, Kolkata , Kolkata

CO 109/KOL/2017

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8843 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 10 month(s) 22 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 02-08-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 11-09-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH B KOLKATA BEFORE SHRI S ANJAY GARG , JUDICIAL MEMBER AND DR. M.L.MEENA, ACCOUNTANT MEMBER C.O NO. 109/KOL/2017 [ . / ITA NO. 1297/KOL/2019 ] ASSESSMENT YEAR: 20 08 - 09 SRI MIL O N ROY 14 GARAMHATA STREET, KOLKATA - 700 006 PAN: AMSPR1462K / V/S . ACIT, CIR - 37, KOLKATA INCOME TAX BUILDING, 3 GOVT PLACE (WEST), 2 ND FL., KOLKATA - 700 001 / APPELLANT .. / RESPONDENT HEARING THROUGH VIDEO CONFERENCING / BY APPELLANT NONE / BY RESPONDENT S MT. RANU BISWAS, ADDL. CIT, . DR / DATE OF HEARING 02 - 08 - 2021 / DATE OF PRONOUNCEMENT 02 - 08 - 2021 / O R D E R PER SANJAY GARG, JUDICIAL MEMBER TH E PRESENT CROSS OBJECTION HAS BEEN PREFERRED BY THE ASSESSEE AGAINST THE APPEAL OF THE DEPARTMENT BEARING ITA NO. 1297/KOL/2017. 2. THE ASSESSEE HAS MOVED AN APPLICATION DATED 31 - 07 - 2021 THAT THE ASSESSEE HAS AVAILED THE VIVIAD SE VISHWAS SCHEME 2020 AND THAT FORM 3 HAS BEEN ISSUED BY THE DEPARTMENT ACCEPTING ASSESSEES DECLARATION IN THIS RESPECT. IT HAS, THEREFORE, BEEN P LEADED THAT THE APP EAL OF THE DEPARTMENT (ITA NO. 1735/KOL/2017) AND C.O (NO. 109/KOL/2017) ARE DISMISSED AS WITHDRAWN. HOWEVER, WE FIND THAT THE ASSESSEE HAS NO RIGHT TO MAKE A PRAYER FOR WITHDRAWAL OF THE APPEAL FILED BY THE C.O NO. 109/KOL/2017 [ITA NO. 1735/KOL/2017] A.Y 20 08 - 0 9 MILON ROY PAGE 2 DEPARTMENT. NO EVIDENCE HAS BEEN TENDERED THAT THE ASSESSEE HAD MADE THE PAYMENTS OF ALL DUE TAXES AS PAYABLE AS PER VIVIAD SE VISHWAS SCHEME 2020 . THEREFORE, THE ASSESSEES APPLICATION /PRAYER FOR DISMISSAL OF THE DEPARTMENTAL APPEAL IS REJECTED. HOWEVER, ASSESSEES APPLICATION FOR C.O IS, THEREFORE, DISMISSED. IN VIEW OF THE ABOVE, THE CROSS OBJECTION OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN OPEN COURT AT THE TIME OF HEARING ON 02 - 08 - 2021 S D/ - SD/ - DR. (M.L.MEENA) (S ANJAY GAR G ) ACCOUNTANT MEMBER JUDICIAL MEM BER DATED 02 - 08 - 2021 **PP/SPS / COPY OF ORDER FORWARDED TO: - 1. /APPELLANT /ASSESSEE: SHRI MILON ROY 14 GARAMHATA STREET, KOLKATA - 6. 2. /RESPONDENT - THE A CIT, CIR - 37 , KOLKATA , INCOME TAX BUILDING, 3 GOVT PL (W), KOLKATA - 1 3. / CONCERNED CIT 4. - / CIT (A) 5. , / DR, ITAT, KOLKATA 6. / GUARD FILE. BY ORDER/ , /TRUE COPY/ SENIOR PRIVATE SECRETARY /D.D.O