Sri Karan Anchalia, Howrah V. I.T.O.,Ward-46(1), Kolkata

ITA 1194/KOL/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5930 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 11 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 12-05-2021
• Assessment Year: 2014-2015
• Appeal Filed On: 16-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

ITA NO. 1194/KOL/2019 ASS ESSMENT YEAR: 2014-2015 SHR I KARAN ANCHALIA 1 IN THE INCOME TAX APPELLATE TRIBUNAL, C(SMC) BENCH, KOLKATA [VIRTUAL COURT HEARING] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT I.T.A. NO. 1194/KOL/2019 ASSESSMENT YEAR: 2014-2015 SRI KARAN ANCHALIA,................................ .............................. APPELLANT 266/D/1, G.T. ROAD (NORTH), LILUAH, HOWRAH-711204 [PAN:BCKPA2792J] -VS.- INCOME TAX OFFICER,................................ ................................ RESPONDENT WARD-46(1), KOLKATA, 3, GOVERNMENT PLACE (WEST), KOLKATA-700001 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 : APRIL 23, 2021 DATE OF PRONOUNCING THE ORDER : APRIL 23, 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)-14, KOLKATA DA TED 14.03.2019 . 2. IN THIS CASE, THE ASSESSEE HAS MOVED AN APPLICAT ION DATED 13.04.2021 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. 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 ITA NO. 1194/KOL/2019 ASS ESSMENT YEAR: 2014-2015 SHR I KARAN ANCHALIA 2 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SCHEME, 2020, T HE PERMISSION AS SOUGHT BY THE ASSESSEE IS GRANTED AND THIS APPEAL O F THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN.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 APRIL 23, 202 1. SD/- (P.M. JAGTAP) VICE-PRESIDE NT KOLKATA, THE 23 RD DAY OF APRIL, 2021 COPIES TO : (1) SRI KARAN ANCHALIA, 266/D/1, G.T. ROAD (NORTH), LILUAH, HOWRAH-711204 (2) INCOME TAX OFFICER, WARD-46(1), KOLKATA, 3, GOVERNMENT PLACE (WEST), KOLKATA-700001 (3) COMMISSIONER OF INCOME TAX (APPEALS)-14, KOLKA TA; (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.