Anil Kumar Saraogi (HUF), Kolkata V. ITO, Ward - 34(2), Kolkata , Kolkata

ITA 1535/KOL/2018

• Counselvise Citation: [2022] 107 COUNSELVISE.COM (IT) 0578 (ITAT-KOLKATA)
• Duration Of Justice: 4 year(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-08-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 17-07-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA Before SRI MANISH BORAD, ACCOUNTANT MEMBER & SRI SONJOY SARMA, JUDICIAL MEMBER I.T.A. No.: 1535/Kol/2018 Assessment Year: 2014-15 Anil Kumar Saraogi (HUF)........................................Appellant [PAN: AACHA 9194 H] Vs. ITO, Ward-34(2), Kolkata......................................Respondent Appearances by: Sh. Pramod Kr. Agarwal, A/R, appeared on behalf of the Assessee. Smt. Ranu Biswas, Addl. CIT, Sr. D/R, appeared on behalf of the Revenue. Date of concluding the hearing : August 4 th , 2022 Date of pronouncing the order : August 4 th , 2022 ORDER Per Manish Borad, Accountant Member: This appeal filed by the assessee pertaining to the Assessment Year (in short “AY”) 2014-15 is directed against the order passed u/s 250 of the Income Tax Act, 1961 (in short the “Act”) by ld. Commissioner of Income-tax (Appeals)-10, Kolkata [in short ld. “CIT(A)”] dated 31.05.2018. 2. The ld. Counsel for the assessee has submitted that the assessee is availing the “Vivad Se Vishwas Scheme” and has filed application in this regard on 03.08.2022. Tax payable as per this scheme in the case of the assessee stood paid and Form No.-5 has I.T.A. No.: 1535/Kol/2018 Assessment Year: 2014-15 Anil Kumar Saraogi (HUF). Page 2 of 3 been issued for the full and final settlement of tax arrears. Thus, the assessee has requested for withdrawing the instant appeal. 3. Per contra, ld. D/R did not have any objection to this request of the assessee. 4. We have heard rival contentions and perused the records placed before us. We have gone through the facts available on records and find that the assessee has opted under the Vivad Se Vishwas Scheme, 2020 and paid taxes thereon and has, thus, requested to withdraw the instant appeal. We, therefore, considering the facts of the case and the request made at the behest of the assessee, dismiss this appeal as withdrawn. 5. In the result, the appeal of the assessee is dismissed as withdrawn. Kolkata, the 4 th August, 2022. Sd/- Sd/- [Sonjoy Sarma] [Manish Borad] Judicial Member Accountant Member Dated: 04.08.2022 Bidhan (P.S.) I.T.A. No.: 1535/Kol/2018 Assessment Year: 2014-15 Anil Kumar Saraogi (HUF). Page 3 of 3 Copy of the order forwarded to: 1. Anil Kumar Saraogi (HUF), 22, Brabourne Road, 1 st Floor, Kolkata-700 001. 2. ITO, Ward-34(2), Kolkata. 3. CIT(A)-10, Kolkata. 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata. True copy By order Assistant Registrar ITAT, Kolkata Benches Kolkata