ANUPAM NANDI, Howrah V. ACIT, Cir.-48, Kolkata

ITA 105/KOL/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0761 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 5 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 15-07-2021
• Assessment Year: 2015-2016
• Appeal Filed On: 27-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 201; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH SMC KOLKATA BEFORE SHRI S ANJAY GARG , JUDICIAL MEMBER . / ITA NO. 105 / /KOL/20 2 0 ASSESSMENT YEAR: 20 1 5 - 16 ANUPAM NANDY BAGNAN STATIO ROAD, BAGNAN, HOWRAH, 711303, W.B. PAN:ABIPN4303N / V/S . A.C.I.T., CIR - 48, KOLKATA 3 GOVT PLACE (WEST), 1 ST FL., KOLKATA - 700 001 (W.B) / APPELLANT .. / RESPONDENT HEARING THROUGH VIDEO CONFERENCING / BY APPELLANT MS . PIN KI SHAW , AR / BY RESPONDENT SHRI JAYANTA KHANARA, JCIT, SR. DR / DATE OF HEARING 1 5 - 07 - 20 2 1 / DATE OF PRONOUNCEMENT 1 5 - 07 - 2021 / O R D E R TH E PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGAINST THE ORDER DATED 25 - 09 - 2019 OF THE COMMISSIONER OF INCOME T AX (APPEALS) , 14, KOLKATA [HEREINAFTER REFERRED TO AS CIT(A)] . 2. AT THE TIME OF HEARING BEFORE ME THE LEARNED COUNSEL STAT ED THAT THE ASSESSEE HAS AVAILED THE VIVAD SE VISHWAS SCHEME 2020 . IT HAS BEEN FURTHER SUBMITTED THAT THE APPEAL WILL BE WITHDRAWN AS SOON AS FORM NO S . 3 & 4 ARE SUBMITTED TO THE CONCERNED AUTHORITY. SINCE THE ASSESSEE HAS ALREADY AVAILED VIVAD SE VISHWAS SCHEME 2020 AND FORM NO S . 1 & 2 HA VE BEEN RECEIVED , T HEREFORE, IN MY VIEW NO USEFUL PURPOSE WILL BE SERVED IN FURTHER KEEPING PENDING THIS APPEAL. ACCORDINGLY, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN ON ACCOUNT OF ASSESSEE HAS ALREADY AVAI LED VIVAD SE VISHWAS SCHEME (VSVS) 2020 . H OWEVER, SAID WITHDRAWAL WILL BE SUBJECT TO THE ITA NO. 105/KOL/2020 A.Y 201 5 - 16 ANUPAM NANDI PAGE 2 CONDITION THAT IF SOMEHOW , FOR ANY REASON WHATSOEVER THE ASSESSEE FAILED TO AVAIL THE BENEFIT OF VIVAD SE VISHWAS SCHEME (VSVS) 2020 , THEN ASSESSEE WILL BE AT LIBERTY TO GET HIS APPEAL RESTORED. WITH THE ABOVE OBSERVATIONS THE APPEAL OF THE ASSESSEE IS TREATED AS WITHDRAWN. THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN ORDER PRONOUNCED IN OPEN COURT AT THE TIME OF HEARING ON 15 - 07 - 2021 SD/ - (S ANJAY GAR G ) DATED/ 1 5 - 07 - 2021 JUDICIAL MEM BER **PP/SPS / COPY OF ORDER FORWARDED TO: - 1. /APPELLANT /ASSESSEE: SHRI ANUPAM NANDI, BAGNAN STATION ROAD, BAGNAN, HOWRAH, PIN 711303, W.B. 2. /RESPONDENT - ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE - 48, KOLKATA 3 GOVT PLACE (WEST), 1 ST FL., KOLKATA - 700 001. 3. / CONCERNED CIT 4. - / CIT (A) 5. , / DR, ITAT, KOLKATA 6. / GUARD FILE. BY ORDER/ , /TRUE COPY/ SENIOR PRIVATE SECRETARY /D.D.O