Shyam Lal Agarwal, Kolkata V. I.T.O.Ward-36(4), Kolkata

ITA 1003/KOL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3308 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 10 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 02-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

ITA NO. 1003/KOL/2019 ASS ESSMENT YEAR: 2014-2015 SH YAM LAL AGARWAL 1 IN THE INCOME TAX APPELLATE TRIBUNAL, A(SMC) BENCH, KOLKATA [VIRTUAL COURT HEARING] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT I.T.A. NO. 1003/KOL/2019 ASSESSMENT YEAR: 2014-2015 SHYAM LAL AGARWAL,................................. ............................. APPELLANT 1, TOBACCO HOUSE, 3 RD FLOOR, ROOM NO. 301 (SOUTH), KOLKATA-700001 [PAN:AEPPA8220B] -VS.- INCOME TAX OFFICER,................................ ................................ RESPONDENT WARD-36(4), KOLKATA, AAYAKAR BHAWAN POORVA, 110, SHANTI PALLY, KOLKATA-700107 APPEARANCES BY: N O N E, APEARED ON BEHALF OF THE ASSESSEE SHRI JAYANTA KHANRA, JCIT, SR. D.R., APPEARED ON BE HALF OF THE REVENUE DATE OF CONCLUDING THE HEARING : MARCH 03, 2021 DATE OF PRONOUNCING THE ORDER : MARCH 03, 2021 O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-10, KOLKATA DA TED 15.03.2019 . 2. IN THIS CASE, THE ASSESSEE HAS MOVED AN APPLICAT ION DATED 25.02.2021 SEEKING WITHDRAWAL OF THIS APPEAL ON THE GROUND THAT HE HAS DECIDED TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEAL UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. THE ASSESSEE HAS D ULY FILED THE DECLARATIONS IN FORM NO. 1 AND FORM NO. 2 AND THE D ESIGNATED AUTHORITY HAS ISSUED THE CERTIFICATE IN FORM NO. 3 AS PER SEC TION 5(1) OF THE SCHEME ACCEPTING THE ASSESSEES DECLARATION UNDER THE SAME SCHEME. ITA NO. 1003/KOL/2019 ASS ESSMENT YEAR: 2014-2015 SH YAM LAL AGARWAL 2 3. KEEPING IN VIEW THESE FACTS AND CIRCUMSTANCES OF THE CASE INCLUDING ESPECIALLY THE FACT THAT THE ASSESSEE HAS DULY COMP LIED WITH THE NECESSARY REQUIREMENTS UNDER VIVAD SE VISHWAS SCHEME, 2020, T HE PERMISSION AS SOUGHT BY THE ASSESSEE IS GRANTED AND THIS APPEAL O F THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON MARCH 03, 202 1. SD/- (P.M. JAGTAP) VICE-PRESIDE NT KOLKATA, THE 3 RD DAY OF MARCH, 2021 COPIES TO : (1) SHYAM LAL AGARWAL, 1, TOBACCO HOUSE, 3 RD FLOOR, ROOM NO. 301 (SOUTH), KOLKATA-700001 (2) INCOME TAX OFFICER, WARD-36(4), KOLKATA, AAYAKAR BHAWAN POORVA, 110, SHANTI PALLY, KOLKATA-700107 (3) COMMISSIONER OF INCOME TAX (APPEALS)-10, KOLK ATA; (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.