Sheo Kumar Poddar, Kolkata V. I.T.O.,Ward-51(4), Kolkata

ITA 1564/KOL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3331 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 8 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 27-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: A K TIBREWAL

Judgement Text

ITA NO. 1564/KOL/2019 ASS ESSMENT YEAR: 2014-2015 SHE O KUMAR PODDAR 1 IN THE INCOME TAX APPELLATE TRIBUNAL, B(SMC) BENCH, KOLKATA [VIRTUAL COURT HEARING] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT I.T.A. NO. 1564/KOL/2019 ASSESSMENT YEAR: 2014-2015 SHEO KUMAR PODDAR,................................. .............................. APPELLANT HB-255, SECTOR-III, SALT LAKE CITY, KOLKATA-700106 [PAN:AEKPP3643N] -VS.- INCOME TAX OFFICER,................................ ................................ RESPONDENT WARD-51(4), KOLKATA, UTTARAPAN COMPLEX, ULTADANGA, MANIKTALA CIVIC CENTRE, DS-II & III, KOLKATA-700054 APPEARANCES BY: SHRI A.K. TIBREWAL, A.R., APPEARED ON BEHALF OF THE ASSESSEE SHRI JAYANTA KHANRA, JCIT, SR. D.R., APPEARED ON BE HALF OF THE REVENUE DATE OF CONCLUDING THE HEARING : MARCH 09, 2021 DATE OF PRONOUNCING THE ORDER : MARCH 09, 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)-15, KOLKATA DA TED 29.04.2019 . 2. IN THIS CASE, SHRI A.K. TIBREWAL, LD. AUTHORIZED REPRESENTATIVE OF THE ASSESSEE HAS MOVED AN APPLICATION DATED 08.03.2021 SEEKING WITHDRAWAL OF THIS APPEAL ON THE GROUND THAT THE ASSESSEE HAS DECIDED TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEAL UNDER THE DIREC T TAX VIVAD SE VISHWAS ACT, 2020. THE ASSESSEE HAS DULY FILED THE DECLARA TIONS IN FORM NO. 1 AND FORM NO. 2 AND THE DESIGNATED AUTHORITY HAS ISSUED THE CERTIFICATE IN FORM NO. 3 AS PER SECTION 5(1) OF THE SCHEME ACCEPT ING THE ASSESSEES DECLARATION UNDER THE SAME SCHEME. ITA NO. 1564/KOL/2019 ASS ESSMENT YEAR: 2014-2015 SHE O KUMAR PODDAR 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SCHEME, 2020, T HE PERMISSION AS SOUGHT BY THE ASSESSEE IS GRANTED AND THIS APPEAL O F THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON MARCH 09, 202 1. SD/- (P.M. JAGTAP) VICE-PRESIDE NT KOLKATA, THE 9 TH DAY OF MARCH, 2021 COPIES TO : (1) SHRI SHEO KUMAR PODDAR, HB-255, SECTOR-III, SALT LAKE CITY, KOLKATA-700106 (2) INCOME TAX OFFICER, WARD-51(4), KOLKATA, UTTARAPAN COMPLEX, ULTADANGA, MANIKTALA CIVIC CENTRE, DS-II & III, KOLKATA-700054 (3) COMMISSIONER OF INCOME TAX (APPEALS)-15, KOLK ATA; (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.