Shri Dilip Raghani, Kolkata V. ITO, Ward-8(3), Kolkata, Kolkata

ITA 1256/KOL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 8569 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 2 month(s) 16 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: 23-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS
• Section: 5(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA BEFORE SHRI MANISH BORAD, HON’BLE ACCOUNTANT MEMBER AND SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER ITA No.974/KOL/2019 Assessment Year: 2014-15 Shri Kanayalal Raghani 1 st Floor, Siddha Villa, 27, Marquis Street, Park Street, Kolkata – 700 016. [PAN: ACLPR 0122 R] Vs. ITO, Ward-8(3), Kolkata (Appellant) (Respondent) ITA No.975/KOL/2019 Assessment Year: 2014-15 Shri Dinesh Raghani 1 st Floor, Siddha Villa, 27, Marquis Street, Park Street, Kolkata – 700 016. [PAN: ACRPR 3416 L] Vs. ITO, Ward-8(3), Kolkata (Appellant) (Respondent) ITA No.1256/KOL/2019 Assessment Year: 2014-15 Shri Dilip Raghani 1 st Floor, Siddha Villa, 27, Marquis Street, Park Street, Kolkata – 700 016. [PAN: ACRPR 6566 Q] Vs. ITO, Ward-8(3), Kolkata (Appellant) (Respondent) Present for: Assessee by : None Revenue by : Shri Amal Kamat, CIT & Smt. Ranu Biswas, ACIT Date of Hearing : 04.08.2022 Date of Pronouncement : 10.08.2022 O R D E R PER BENCH: These three appeals filed by different assessee’s are directed against the order of ld. Commissioner of Income Tax (Appeals)-15, Kolkata all dated 21.02.2019. ITA Nos.974, 975 & 1256/Kol/2019 Shri Kanayalal Raghani, Shri Dinesh Raghani & Shri Dilip Raghani A.Y. 2014-15 2 2. In the captioned appeals, the Authorised Representative of the assessee has filed three applications stating that the appeals have been settled under the Direct Tax Vivad Se Vishwas Act, 2020. The assessee has duly filed the copy of the certificate in Form 5 for full and final settlement of tax arrear under section 5(2) read with section 6 of the Direct Tax Vivad Se Vishwas Act, 2020. 3. Per contra, the ld. DR did not have any objection in this regard. 4. Keeping in view these facts and circumstances of the case including especially the fact that the assessee has duly complied with the necessary requirements under Vivad Se Vishwas Scheme, 2020, the permission as sought by the assessee is granted and these appeals of the assessee are dismissed as withdrawn. 5. In the result, all the appeals of the assessee are dismissed as withdrawn. Order pronounced in the open court on 10.08.2022. Sd/- Sd/- (MANISH BORAD) (SONJOY SARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Kolkata, Dated:10.08.2022. Biswajit, Sr. P.S. Copy to: 1. The Appellant: Shri Kanayalal Raghani, Shri Dinesh Raghani & Shri Dilip Raghani. 2. The Respondent: ITO, Ward-8(3), Kolkata. 3. The CIT, Concerned, 4. The CIT (A) Concerned, 5. The DR Concerned Bench //True Copy// By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata