M/s Rohit Bihani HUF, Kolkata V. I.T.O.,Ward-36(1), Kolkata

ITA 135/KOL/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2269 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 30-06-2021
• Assessment Year: 2015-2016
• Appeal Filed On: 31-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 22; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH SMC KOLKATA BEFORE SHRI S ANJAY GARG , JUDICIAL MEMBER . / ITA NO. 135 /KOL/20 20 ASSESSMENT YEAR: 20 15 - 16 M/S. ROHIT BIHANI HUF 22 STRAND ROAD, KOLKATA - 700 001 PAN: AAHHR1326P / V/S . I.T.O WARD 3 6 ( 1 ), AAYKAR BHAWAN POORVA, 110 SHANTIPALLY, E.M BYPASS, KOLKATA - 700 107. / APPELLANT .. / RESPONDENT HEARING THROUGH VIDEO CONFERENCING / BY APPELLANT NONE / BY RESPONDENT SHRI JAYANTA KHANARA, JCIT, SR. DR / DATE OF HEARING 30 - 06 - 20 2 1 / DATE OF PRONOUNCEMENT 30 - 06 - 2021 / O R D E R TH E PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGAINST THE ORDER DATED 29 - 11 - 2019 OF THE COMMISSIONER OF INCOME T AX (APPEALS) , 1 0 , KOLKATA [HEREINAFTER REFERRED TO AS CIT(A)] . 2. NONE HAS PUT IN APPEARANCE ON BEHALF OF THE ASSESSEE . HOWEVER, AN APPLICATION HAS BEEN MOVED THROUGH HIS LEARNED COUNSEL STATING THAT THE ASSESSEE HAS AVAILED THE VIVAD SE VISHWAS SCHEME 2020 . IT HAS BEEN FURTHER SUBMITTED THAT THE APPEAL WILL BE WITHDRAWN AS SOON AS FORM NO. 4 IS SUBMITTED TO THE CONCE RNED AUTHORITY. SINCE THE ASSESSEE HAS ALREADY AVAILED VIVAD SE VISHWAS SCHEME 2020 AND FORM NO. 3 HAS BEEN RECEIVED , T HEREFORE, IN MY VIEW NO USEFUL PURPOSE WILL BE SERVED IN FURTHER KEEPING PENDING THIS APPEAL. ACCORDINGLY, THE APPEAL OF THE ASSESSEE IS DISMISSED AS ITA NO. 135 /KOL/20 20 A.Y 2015 - 16 M/S. ROHIT BIHANI HUF PAGE 2 WITHDRAWN ON ACCOUNT OF ASSESSEE HAS ALREADY AVAILED VIVAD SE VISHWAS SCHEME (VSVS) 2020 . H OWEVER, SAID WITHDRAWAL WILL BE SUBJECT TO THE CONDITION THAT IF SOMEHOW , FOR ANY REASON WHATSOEVER THE ASSESSEE FAILED TO AVAIL THE BENEFIT OF VIVA D SE VISHWAS SCHEME (VSVS) 2020 , THEN ASSESSEE WILL BE AT LIBERTY TO GET HIS APPEAL RESTORED. WITH THE ABOVE OBSERVATIONS THE APPEAL OF THE ASSESSEE IS TREATED AS WITHDRAWN. THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN ORDER PRONOUNCED IN OPEN COURT AT THE TIME OF HEARING ON 30 - 06 - 2021 SD/ - (S ANJAY GAR G ) DATED/ 30 - 06 - 2021 JUDICIAL MEM BER **PP/SPS / COPY OF ORDER FORWARDED TO: - 1. /APPELLANT /ASSESSEE: M/S. ROHIT BIHANI HUF 22 STRAND ROAD, KOLKATA - 700 001. 2. /RESPONDENT - INCOME TAX OFFICER, WARD 3 6 ( 1 ), KOLKATA , AAYKAR BHAWAN POORVA, 110 SHANTIPALLY, , E.M BYEPASS, KOLKATA - 700 107. 3. / CONCERNED CIT 4. - / CIT (A) 5. , / DR, ITAT, KOLKATA 6. / GUARD FILE. BY ORDER/ , /TRUE COPY/ SENIOR PRIVATE SECRETARY /D.D.O