Nityanand Sonthalia, Kolkata V. D.C.I.T.,Central Circle-1(4), Kolkata

ITA 1192/KOL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3960 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 5 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 16-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: IMOCABA JAMIR
• Assessee Lawyers: MIRAJ D. SHAH

Judgement Text

ITA NO. 1165/KOL/2018 ASS ESSMENT YEAR: 2014-2015 & ITA NO. 1192/KOL/2019 ASS ESSMENT YEAR: 2014-2015 NITYANAND SONTHALIA 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA B BENCH, KOLKATA [VIRTUAL COURT HEARING] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT & SHRI A.T. VARKEY, JUDICIAL MEMBER I.T.A. NO. 1165/KOL/2018 ASSESSMENT YEAR: 2014-2015 NITYANAND SONTHALIA,............................... .....................................APPELLANT 34, PANKAJ MALLICK LANE, JAYANTIKA APARTMENT, 1 ST FLOOR, BALLYGUNGE, KOLKATA-700019 [PAN:ALDPS5358M] -VS.- PRINCIPAL COMMISSIONER OF INCOME TAX,.............. ..................... RESPONDENT CENTRAL-1, KOLKATA, AAYAKAR BHAWAN POORVA, 110, SHANTI PALLY, KOLKATA-700107 & I.T.A. NO. 1192/KOL/2019 ASSESSMENT YEAR: 2014-2015 NITYANAND SONTHALIA,............................... .........................................APPELLANT 34, PANKAJ MALLICK LANE, JAYANTIKA APARTMENT, 1 ST FLOOR, BALLYGUNGE, KOLKATA-700019 [PAN:ALDPS5358M] -VS.- DEPUTY COMMISSIONER OF INCOME TAX,................. ...........................RESPONDENT CENTRAL CIRCLE-1(4), KOLKATA, AAYAKAR BHAWAN POORVA, 110, SHANTI PALLY, KOLKATA-700107 APPEARANCES BY: SHRI MIRAJ D. SHAH, A.R., APPEARED ON BEHALF OF THE ASSESSEE SHRI IMOCABA JAMIR, CIT , APPEARED ON BEHALF OF THE REVENUE ITA NO. 1165/KOL/2018 ASS ESSMENT YEAR: 2014-2015 & ITA NO. 1192/KOL/2019 ASS ESSMENT YEAR: 2014-2015 NITYANAND SONTHALIA 2 DATE OF CONCLUDING THE HEARING : NOVEMBER 02, 2020 DATE OF PRONOUNCING THE ORDER : NOVEMBER 02, 2020 O R D E R PER SHRI P.M. JAGTAP, VICE-PRESIDENT :- THE APPEAL BEING ITA NO. 1165/KOL/.2018 FILED BY T HE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. PRINCIPAL COMMIS SIONER OF INCOME TAX, CENTRAL-1, KOLKATA DATED 15.01.2018 . ANOTHER APPEAL BEING ITA NO. 1192/KOL/.2019 FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-20, KOLKATA DATED 26.03.2019 . 2. IN BOTH THE CASES, THE LD. COUNSEL FOR THE ASSES SEE SUBMITTED THAT THE ASSESSEE HAS DECIDED TO SETTLE THE DISPUTE INVO LVED IN THE SAID APPEALS UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. T HE LD. COUNSEL STATED THAT THE ASSESSEE HAS DULY FILED THE DECLARATIONS I N FORM NO. 1 AND FORM NO. 2 BUT THE DESIGNATED AUTHORITY HAS NOT ISSUED T HE CERTIFICATE IN FORM NO. 3 AS PER SECTION 5(1) OF THE SCHEME SO FAR DETE RMINING THE TAX PAYABLE BY THE ASSESSEE UNDER THE SAME SCHEME. 3. KEEPING IN VIEW THESE FACTS AND CIRCUMSTANCES OF THE CASES INCLUDING ESPECIALLY THE FACT THAT THE ASSESSEE HAS DULY COMPLIED WITH THE NECESSARY REQUIREMENTS UNDER VIVAD SE VISHWAS SCHEM E, 2020, WE PERMIT THE ASSESSEE TO WITHDRAW THESE APPEALS AND DISMISS THE APPEALS WITH THE LIBERTY TO THE ASSESSEE THAT IN CASE, THERE IS ANY PROBLEM IN ISSUANCE OF THE CERTIFICATE IN FORM NO. 3 BY THE DESIGNATED AUT HORITY OR ANY OTHER SUCH SITUATION MAKING THE ASSESSEE NOT ELIGIBLE TO OPT FOR THE VIVAD SE ITA NO. 1165/KOL/2018 ASS ESSMENT YEAR: 2014-2015 & ITA NO. 1192/KOL/2019 ASS ESSMENT YEAR: 2014-2015 NITYANAND SONTHALIA 3 VISHWAS SCHEME, 2020, IT WILL HAVE THE LIBERTY TO A PPROACH THIS TRIBUNAL WITH A REQUEST FOR RESTORATION OF THESE APPEALS. 4. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASS ESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON NOVEMBER 02, 2020. SD/- SD/- (A.T. VARKEY) (P.M. JAGTAP) JUDICIAL MEMBER VICE-PRESIDENT) KOLKATA, THE 2 ND DAY OF NOVEMBER, 2020 COPIES TO : (1) SHRI NITYANAND SONTHALIA, 34, PANKAJ MALLICK LANE, JAYANTIKA APARTMENT, 1 ST FLOOR, BALLYGUNGE, KOLKATA-700019 (2) PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA, AAYAKAR BHAWAN POORVA, 110, SHANTI PALLY, KOLKATA-700107 (3) DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), KOLKATA, AAYAKAR BHAWAN POORVA , 110, SHANTI PALLY, KOLKATA-700107 (4) COMMISSIONER OF INCOME TAX (APPEALS)-20,KOLKATA (5) COMMISSIONER OF INCOME TAX- , (6) THE DEPARTMENTAL REPRESENTATIVE (7) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.