Shri Pradip Kumar Bannerjee, Kolkata V. I.T.O.,Ward-22(3), Kolkata

ITA 1533/KOL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4501 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 3 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-10-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 25-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS
• Assessee Lawyers: SUKA NYA DUTTA
• Section: 271(1)(c)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH VIRTUAL B KOLKATA BEFORE SHRI J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI S.S.GODARA, JUDICIAL MEMBER ITA NO.1533/KOL/2019 ASSESSMENT YEAR: 2011-12 SHRI PRADIP KUMAR BANNERJEE, M/S G.P.AGRAWAL & ASSOCIATES, ADVOCATES, 7A, KIRAN SHANKAR ROY ROAD, 2 ND FLOOR, KOLKATA-700 001 [ PAN NO.ADTPB 8996 N ] / V/S . INCOME TAX OFFICER WAR-22(3), 54/2 RAFI AHMED KIDWAI ROAD, 4 TH FLOOR, KOLKATA-700 016 /APPELLANT .. /RESPONDENT /BY APPELLANT MISS. SUKANYA DUTTA, A.R /BY RESPONDENT SMT. RANU BISWAS ADDL. CIT-DR /DATE OF HEARING 20-10-2020 /DATE OF PRONOUNCEMENT 20-10-2020 /O R D E R PER S.S.GODARA, JUDICIAL MEMBER:- THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2011-12 ARISES AGAINST THE COMMISSIONER OF INCOME TAX (APPEALS)-6 KOLKATAS OR DER DATED 13.03.2019 PASSED IN CASE NO. CIT(A),KOL-6/10053/2017-18 INVOLVING PENAL TY PROCEEDINGS U/S 271(1)(C) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. HEARD BOTH THE PARTIES. CASE FILE PERUSED. ITA NO1533/KOL/201 ASSESSMENT YEAR 20 11-12 SH. PRADIP KUMAR BANNERJEE VS ITO WD-22(3), KOL. PAGE 2 2. LEARNED COUNSEL SUBMITTED AT THE OUTSET THAT TH E ASSESSEE IS AVAILING SETTLEMENT UNDER THE VIVAD SE VISHWAS SCHEME . IT HAS ALSO FILED AN APPLICATION DATED 25.02.2020 TO THIS EFFECT. LEARNED DEPARTMENTAL REP RESENTATIVE DOES NOT RAISE ANY OBJECTION. 3. AFTER HEARING FOREGOING RIVAL SUBMISSIONS, WE DI SMISS THE INSTANT APPEAL AS WITHDRAWN WITH A RIDER THAT THE SAME SHALL BE RESTO RED IN CASE THE ASSESSEE FAILS TO AVAIL ITS SETTLEMENT UNDER THE VIVAD SE VISHWAS SCHEME FOR TECHNICAL REASONS . 4. THIS ASSESSEE APPEAL IS DISMISSED AS WITHDRAWN I N ABOVE TERMS. ORDER PRONOUNCED IN OPEN COURT AT THE CLOSE OF HEAR ING ON TUESDAY 20 TH OCTOBER, 2020 SD/- SD/- ( ') () ') (J.SUDHAKAR REDDY) (S.S.GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER *DKP-SR.PS * - 20/10/2020 / KOLKATA / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-SHRI PRADIP KUMAR BANNERJEE M/S G.P.AGRA WAL & ASSOCIATES ADVOCATES, 7A, KIRAN SHANKAR ROY RD. 2 ND FLOOR, KOLKATA-01 2. /RESPONDENT-ITO WD-22(3), 54/2, RAFI AHMED KIDWAI R D, 4 TH FL. KOLKATA-16 3. - . / CONCERNED CIT 4. . - / CIT (A) 5. ))- , - /DR, ITAT, KOLKATA 6. 2 / GUARD FILE. BY ORD ER/ , /TRUE COPY/ -,