JCIT(OSD),CC-1(4), Kolkata V. Shri Nityanand Sonthalia, Kolkata

ITA 1600/KOL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3275 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-11-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 05-11-2020
• Assessment Year: 2014-2015
• Appeal Filed On: 02-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: NIRAV SETH
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA A BENCH, KOLKATA (VIRTUAL COURT) (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER) I.T.A. NO. 1600/KOL/2019 ASSESSMENT YEAR: 2014-15 JCIT (OSD), CC-1(4), KOLKATA............................................................................................APPELLANT VS. SRI NITYANAND SONTHALIA.................................................RESPONDENT [PAN: ALDPS 5358 M] I.T.A. NO. 1601/KOL/2019 ASSESSMENT YEAR: 2015-16 JCIT (OSD), CC-1(4), KOLKATA............................................................................................APPELLANT VS. SRI KUSUMLATA SONTHALIA................................................RESPONDENT [PAN: ABBPA 8446 Q] APPEARANCES BY: SH. VIJAY SHANKAR, CIT(DR), APPEARED ON BEHALF OF THE REVENUE. SH. NIRAV SETH, A/R, APPEARED ON BEHALF OF THE ASSESSEE. DATE OF CONCLUDING THE HEARING : NOVEMBER 5 TH , 2020 DATE OF PRONOUNCING THE ORDER : NOVEMBER 13 TH , 2020 ORDER PER PARTHA SARATHI CHAUDHURY, JM : BOTH THESE APPEALS PREFERRED BY THE REVENUE EMANATES FROM THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-20, KOLKATA [HEREINAFTER THE CIT(A)], DATED 26.03.2019 FOR THE ASSESSMENT YEARS 2014-15 & 2015-16 RESPECTIVELY. 2. THE LD. COUNSEL FOR THE REVENUE SUBMITTED THAT THE ASSESSEES ARE AVAILING THE VIVAD SE VISHWAS SCHEME 2020 AND HAVE FILED APPLICATIONS IN THIS REGARD DATED 27.10.2020. THE LD. D/R FURTHER SUBMITTED IN THIS REGARD THAT HE HAS NO OBJECTION IN WITHDRAWING THE APPEALS BEFORE US PROVIDED PROTECTION IS GIVEN THAT IN CASE THE APPLICATIONS IN VIVAD SE VISHWAS SCHEME 2020 FILED BY THE ASSESSEES HEREIN IF REJECTED BY THE DEPARTMENT THEN IN THAT CASE THE REVENUE SHOULD BE ABLE TO RESTORE THESE APPEALS 2 I.T.A. NOS. 1600 & 1601/KOL/2019 ASSESSMENT YEARS: 2014-15 & 2015-16 SRI NITYANAND SONTHALIA SRI KUSUMLATA SONTHALIA. BEFORE US. THAT AFTER HEARING THE SUBMISSIONS OF THE LD. D/R IN RESPECT OF THESE TWO APPEALS, WE ALLOW THE LD. D/R TO WITHDRAW THE AFORESTATED APPEALS WITH THE PROTECTION THAT IN CASE THE APPLICATIONS OF THE ASSESSEES IS NOT ACCEPTED IN THE VIVAD SE VISHWAS SCHEME 2020 BY THE DEPARTMENT IN SUCH SCENARIO THE REVENUE WOULD BE AT LIBERTY TO FILE FOR RESTORATION OF BOTH THESE APPEALS. 3. IN THE RESULT, THE APPEALS FILED BY THE REVENUE ARE DISMISSED AS WITHDRAWN. KOLKATA, THE 13 TH NOVEMBER, 2020. SD/- SD/- [J. SUDHAKAR REDDY] [PARTHA SARATHI CHAUDHURY] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 13.11.2020 BIDHAN COPY OF THE ORDER FORWARDED TO: 1. JCIT (OSD), CC-1(4), KOLKATA. 2. SRI NITYANAND SONTHALIA, 1 ST FLOOR, JAYANTIKA APARTMENT, 34, PANKAJ MALLIK LANE, KOLKATA-700 019. 3. SRI KUSUMLATA SONTHALIA, 1 ST FLOOR, JAYANTIKA APARTMENT, 34, PANKAJ MALLIK LANE, KOLKATA-700 019. 4. CIT(A)-20, KOLKATA. (SENT THROUGH MAIL) 5. CIT- 6. CIT(DR), KOLKATA BENCHES, KOLKATA. (SENT THROUGH MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES