Raj Kumar Agarwal , Kolkata V. ITO, Ward - 36(1), Kolkata , Kolkata

ITA 1477/KOL/2018

AI Insights

The case involves Raj Kumar Agarwal, the appellant, who appealed against the order of the Commissioner of Income Tax (Appeals)-10, Kolkata, concerning the assessment year 2014-2015. The dispute was related to income tax assessments. However, before the Tribunal could deliberate on the merits of the case, the appellant submitted an application indicating that the dispute had been resolved under the 'Vivad Se Viswas Scheme'. This scheme allows taxpayers to settle disputes with the tax department, thereby avoiding prolonged litigation. The Tribunal, upon reviewing the submitted forms and acknowledging the settlement, dismissed the appeal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 129017 (ITAT-KOLKATA)
• Duration Of Justice: 4 year(s) 6 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-01-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 08-01-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 08-07-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

ITA No. 1477/KOL/2018 Assessment Year: 2014-2015 Raj Kumar Agarwal 1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. No. 1477/KOL/2018 Assessment Year: 2014-2015 Raj Kumar Agarwal,.............................Appellant 12A, N.S. Road, Kolkata-700001 [PAN: ADAPA3325R] -Vs.- Income Tax Officer,...............................Respondent Ward-36(1), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, Kolkata-700107 Appearances by: N o n e, appeared on behalf of the assessee N o n e, Addl. CIT, appeared on behalf of the Revenue Date of concluding the hearing : January 09, 2023 Date of pronouncing the order : January 19, 2023 O R D E R Per Rajpal Yadav, Vice-President (KZ):- The assessee is in appeal before the Tribunal against the order of ld. Commissioner of Income Tax (Appeals)- 10, Kolkata dated 02.02.2018 passed for A.Y. 2014-15. 2. In this case, the assessee has moved an application dated 6 th January, 2023 stating therein that the assessee has resolved the issue in dispute with the Revenue under Vivad Se Viswas Scheme. For buttressing this plea, the ITA No. 1477/KOL/2018 Assessment Year: 2014-2015 Raj Kumar Agarwal 2 assessee has filed a copy of Forms No. 3 & 4, which is being placed on record. Since the assessee has resolved the issue in dispute with the Department, therefore, there is no idea to keep this appeal pending. Accordingly, we dismiss this appeal of the assessee on the ground that dispute has been resolved under Vivad Se Viswas Scheme. 3. In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open Court on 19 th January, 2023. Sd/- Sd/- (Rajesh Kumar) (Rajpal Yadav) Accountant Member Vice-President (KZ) Kolkata, the 19 th day of January, 2023 Copies to :(1) Raj Kumar Agarwal, 12A, N.S. Road, Kolkata-700001 (2) Income Tax Officer, Ward-36(1), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, Kolkata-700107 (3) Commissioner of Income Tax (Appeals)-10, Kolkata; 4) Commissioner of Income Tax- ; (5) The Departmental Representative (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S.