Sunil Kumar Hawelia, Kolkata V. D.C.I.T.,Circle-1(1), Kolkata

ITA 1233/KOL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 8570 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 2 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-08-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 20-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 5(2); 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA Before SRI MANISH BORAD, ACCOUNTANT MEMBER & SRI SONJOY SARMA, JUDICIAL MEMBER I.T.A. No.: 1233/Kol/2019 Assessment Year: 2014-15 Sunil Kumar Hawelia..............................................Appellant [PAN: AASPH 9401 J] Vs. DCIT, Circle-1(1), Kolkata.....................................Respondent Appearances by: None appeared on behalf of the Assessee. Smt. Ranu Biswas, Addl. CIT, D/R, appeared on behalf of the Revenue. Date of concluding the hearing : August 2 nd , 2022 Date of pronouncing the order : August 10 th , 2022 ORDER Per Manish Borad, Accountant Member: This appeal filed by the assessee pertaining to the Assessment Year (in short “AY”) 2014-15 is directed against the order passed u/s 250 of the Income Tax Act, 1961 (in short the “Act”) by ld. Commissioner of Income-tax (Appeals)-10, Kolkata [in short ld. “CIT(A)”] dated 26.04.219. 2. At the time of hearing none was present on behalf of the assessee. Since the assessee has been intimated for hearing through Registry Post, the case was heard ex-parte qua the assessee on 02.08.2022. During the period when the instant I.T.A. No.: 1233/Kol/2019 Assessment Year: 2014-15 Sunil Kumar Hawelia. Page 2 of 3 appeal is pending for dictation, the Authorized Representative on behalf of the assessee has filed a letter dated 06.08.2022 stating that the notice for the date of hearing fixed on 2 nd August, 2022 has been received by the assessee on 4 th August, 2022, which prevented the assessee from appearing on the due date of hearing i.e. 2 nd August, 2022. In this application the assessee has also submitted that it has opted for “Vivad Se Vishwas Scheme-2020” against the said appeal i.e. ITA No. 1233/Kol/2019 and Form No. 5 [Order for full and final settlement of tax arrear u/s 5(2) r.w.s. 6 of the Direct Tax Vivad Se Viswas Act, 2020 (3 of 2020)] issued by the Income Tax Department on 04.07.2022. 3. We, after considering the application dated 06.08.2022 given by the Authorized Representative Mr. P.K. Agarwal, on behalf of the assessee and on perusal of Form No. 5 issued on 04.07.2022 as per which the tax arrear of Rs. 24,47,920/- has been paid by the assessee towards the disputed tax pending before this Tribunal under the appeal number ITA No. 1233/Kol/2019 for AY 2014-15, are of the considered view that the instant appeal deserves to be dismissed as the assessee has successfully opted for “Vivad Se Vishwas Scheme-2020”. This application was received subsequent to the date of hearing of the instant appeal but looking to the fact that the assessee has successfully opted under “Vivad Se Vishwas Scheme, 2020” and the full and final settlement of tax arrear under the “Vivad Se Vishwas Scheme-2020” is completed which is evidenced by Form No. 5 dated 04.07.2022 issued by ld. Pr. CIT- 1, Kolkata, need was not felt to refix the instant appeal for clarification. I.T.A. No.: 1233/Kol/2019 Assessment Year: 2014-15 Sunil Kumar Hawelia. Page 3 of 3 4. In the result, the appeal of the assessee is dismissed as withdrawn. Kolkata, the 10 th August, 2022. Sd/- Sd/- [Sonjoy Sarma] [Manish Borad] Judicial Member Accountant Member Dated: 10.08.2022 Bidhan (P.S.) Copy of the order forwarded to: 1. Sunil Kumar Hawelia, 28, Black Burn Lane, Roop Bhawan, 4 th Floor, Kolkata-700 012. 2. DCIT, Circle-1(1), Kolkata. 3. CIT(A)-10, Kolkata. 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata. True copy By order Assistant Registrar ITAT, Kolkata Benches Kolkata