Kusumlata Sonthalia , Kolkata V. D.C.I.T.,C(C)-1(4), Kolkata

ITA 1191/KOL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3837 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 5 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 03-11-2020
• Assessment Year: 2015-2016
• Appeal Filed On: 16-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: NIRAV SHETH
• Section: 20

Judgement Text

1 ITA NO . 1191/K OL/2019 AY 2015 - 16 KUSUMLATA SONTHALIA IN THE INCOME TAX APPELLATE TRIBUNAL , A BENCH, KOLKATA [ BEFORE SHRI J.SUDHAKAR REDDY, AM AND SHRI PARTHA SARATHI CHOUDHURY , JM ] I.T.A. NO. 1191/KOL/2019 ASSESSMENT YEAR: 20 15 - 16 KUSUMLATA SONTHALIA PAN: AABPA8446Q VS. DCIT, C.C - 1(4), KOLKATA APP E LLANT RESPONDENT DATE OF HEARING (VIRTUAL) 03 - 11 - 2020 DATE OF PRONOUNCEMENT 05 - 11 - 2020 FOR THE APPELLANT SHRI NIRAV SHETH, FCA, LD.AR FOR THE RESPONDENT SHRI VIJAY SHANKAR, CIT, LD.DR ORDER PER SHRI PARTHA SARATHI CHOUDHURY, JM TH I S APPEAL PREFERRED BY THE ASSESSEE EMANATES FROM THE ORDER OF LD. CIT(A) , 2 0, KOLKATA DATED 26 - 03 - 2019 FOR THE ASSESSMENT YEAR S 20 15 - 16 . 2. IN THIS CASE AT THE VERY OUTSET, AT THE TIME OF HEARING BEFORE US, THE LD. AR OF THE ASSESSEE SUBMITTED A WRI TTEN PETITION SEEKING THAT THE ASSESSEE HAS FILED AN APPLICATION UNDER THE SCHEME OF THE DIRECT TAX VIVAD SE VISHWAS SCHEME - 2020, BUT YET TO RECEIVE FORM - 3 FROM THE LD. PCIT. IN THIS CONTEXT, THE LD. AR FURTHER SUBMITTED THAT T HE ASSESSEE HEREIN MAY BE PERMITTED TO WITHDRAW THIS APPEAL WITH THE CONDITION/CLAUSE THAT IF THE APPLICATION UNDER THE SCHEME - THE DIRECT TAX VIVAD SE VISHWAS SCHEME - 2020 IS NOT ACCEPTED BY THE DEPARTMENT I N SUCH SCENARIO, THE ASSESSEE MAY BE ALLOWED TO RESTORE THIS APPEAL . THE LD. DR DID NOT OBJECT TO THE SAID PRAYER OF THE ASSESSEE. 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE RELEVANT RECORDS. WE DIRECT THE ASSESSEE TO WITHDRAW THIS APPEAL, PROVIDED THAT IN CASE THE DEPARTMENT DOES NOT ACCEPT THE 2 ITA NO . 1191/K OL/2019 AY 2015 - 16 KUSUMLATA SONTHALIA APPLICATION OF THE ASSESSEE UNDER THE SCHEME , THE DIRECT TAX VIVAD SE VISHWAS SCHEME - 2020, THEN THE ASSESSEE WILL BE ALLOWED TO RESTORE THIS APPEAL. WE ORDER ACCORDINGLY. 4. IN THE RESULT, THE APPEAL OF ASSESSEE (ITA NO. 1191/KOL/2019 FOR THE AY 2015 - 16) IS DISMISSED AS WITHDRAWN . ORDER IS PRONOUNCED IN THE OPEN COURT ON 5 TH NOVEMBER , 2020 SD/ - SD/ - ( J.SUDHAKAR REDDY ) ( PARTHA SARATHI CHOUDHURY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : NOVEMBER, 2020 ** PP (SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. RESPECTIVE APPELLANT /ASSESSEE : KUSUMLATA SONTHALIA 34 PANKAJ MULLICK SARANI, JAYANTIKA APARTMENT, 1 ST FL., KOLKATA - 19. 2 RESPONDENT /DEPARTMENT : DCIT, C.C 1(4), 110 SHANTIPALLY, AAYKAR BHAWAN POORVA, 3 RD FLOOR, KOLKATA 3. 4. 5. CIT(A), CIT - , DR, ITAT, KOLKATA . / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR