Sushil Kumar Anchalia, Howrah V. I.T.O.,Ward-46(1), Kolkata

ITA 1476/KOL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0507 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 8 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 17-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: N O N E

Judgement Text

ITA NO. 1476/KOL/2019 ASS ESSMENT YEAR: 2014-2015 SU SHIL KUMAR ANCHALIA 1 IN THE INCOME TAX APPELLATE TRIBUNAL, A(SMC) BENCH, KOLKATA [VIRTUAL COURT HEARING] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT I.T.A. NO. 1476/KOL/2019 ASSESSMENT YEAR: 2014-2015 SUSHIL KUMAR ANCHALIA,............................. .............................. APPELLANT 266/D/1, SUKHI NIWAS, G.T. ROAD, LILUAH, HOWRAH-711204 [PAN:AJOPA2502L] -VS.- INCOME TAX OFFICER,................................ .............................. RESPONDENT WARD-46(1), KOLKATA, 3, GOVERNMENT PLACE (WEST), KOLKATA-700001 APPEARANCES BY: N O N E, APPEARED ON BEHALF OF THE ASSESSEE SHRI DHRUBAJYOTI ROY, JCIT, SR. D.R., APPEARED ON B EHALF OF THE REVENUE DATE OF CONCLUDING THE HEARING : MARCH 12, 2021 DATE OF PRONOUNCING THE ORDER : MARCH 12, 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 07.03.2019 . 2. IN THIS CASE, THE ASSESSEE HAS MOVED AN APPLICAT ION DATED 02.03.2021 STATING THAT HE HAS DECIDED TO SETTLE TH E DISPUTE INVOLVED IN THE SAID APPEAL UNDER THE DIRECT TAX VIVAD SE VISHW AS ACT, 2020. THE ASSESSEE HAS DULY FILED THE DECLARATIONS IN FORM NO . 1 AND FORM NO. 2 BUT THE DESIGNATED AUTHORITY HAS NOT ISSUED THE CERTIFI CATE IN FORM NO. 3 AS PER SECTION 5(1) OF THE SCHEME SO FAR DETERMINING T HE TAX PAYABLE BY THE ASSESSEE UNDER THE SAME SCHEME. ITA NO. 1476/KOL/2019 ASS ESSMENT YEAR: 2014-2015 SU SHIL KUMAR ANCHALIA 2 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 REQUIREMENTS UNDER VIVAD SE VISHWAS SCHEME, 2020, I PERMIT THE ASSESSEE TO WITHDRAW THIS APPEAL AND DISMISS THE AP PEAL 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 AUTHORI TY OR ANY OTHER SUCH SITUATION MAKING THE ASSESSEE NOT ELIGIBLE TO OPT F OR THE VIVAD SE VISHWAS SCHEME, 2020, THE ASSESSEE WILL HAVE THE LIBERTY TO APPROACH THIS TRIBUNAL WITH A REQUEST FOR RESTORATION OF THIS APPEAL. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON MARCH 12, 202 1. SD/- (P.M. JAGTAP) VICE-PRESIDE NT KOLKATA, THE 12 TH DAY OF MARCH, 2021 COPIES TO : (1) SUSHIL KUMAR ANCHALIA, 266/D/1, SUKHI NIWAS, G.T. ROAD, 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.