Shri Sunil Kumar Patwari (HUF), Kolkata V. ACIT, Circle - 36, Kolkata , Kolkata

ITA 1709/KOL/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 9927 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 2 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-09-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 18-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Competent authority

Judgement Text

आयकर अपीलȣय अͬधकरण, कोलकाता पीठ ‘सी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA Įी संजय शमा[ ÛयाǓयक सदèय एवं Įी ͬगरȣश अĒवाल ,लेखा सदèय के सम¢ [Before Shri Sonjoy Sarma, Judicial Member & Shri Girish Agrawal, Accountant Member] I.T.A. No. 1709/Kol/2019 Assessment Year : 2015-16 M/s Sunil Kumar Patwari (HUF) (PAN: AANHS 6750 A) Vs. ACIT, Circle-36, Kolkata Appellant / )अपीलाथȸ( Respondent / )Ĥ×य थȸ( Date of Hearing / स ु नवाई कȧ Ǔतͬथ 27.09.2022 Date of Pronouncement/ आदेश उɮघोषणा कȧ Ǔतͬथ 28.09.2022 For the Appellant/ Ǔनधा[ǐरती कȧ ओर से Shri Amit Choudhury, A.R For the Respondent/ राजèव कȧ ओर से Shri Amal Sudhir Kamat, CIT ORDER / आदेश Per Shri Sonjoy Sarma, JM: This is the appeal preferred by the assessee is against the order of the Ld. Commissioner of Income Tax(Appeals)-10, Kolkata (hereinafter referred to as the Ld. CIT(A)”] dated 24.05.2019 for the AY 2015-16. 2. At the outset, the ld. Counsel for the assessee submitted that the assessee has opted for the scheme under “Vivad Se Vishwas Act, 2020” (hereinafter “the Scheme”) for AY 2015-16 and the assessee has filed Form No. 1, 2 & 4 and received Form no. 3 & 5 from the competent authority. Since the competent authority has accepted the assessee’s option for the scheme, nothing survives. Therefore, the appeal stands dismissed as withdrawn. 2 I.T.A. No.1709/Kol/2019 Assessment Year: 2015-16 M/s Sunil Kumar Patwari (HUF) 3. In the result, the appeal of the assessee is dismissed. Order is pronounced in the open court on 28 th September, 2022 Sd/- Sd/- (Girish Agrawal / ͬगरȣश अĒवाल) (Sonjoy Sarma /संजय शमा[) Accountant Member/लेखा सदèय Judicial Member/ÛयाǓयक सदèय Dated: 28 th September, 2022 Biswajit, Sr. PS Copy of the order forwarded to: 1. Appellant- M/s Sunil Kumar Patwari (HUF), Room No. 3B, 3 rd Floor, Orbit, 1, Grastin Place, Kolkata-700001. 2. Respondent – ACIT, Circle-36, Kolkata 3. Ld. CIT(A)- 10, Kolkata 4. Pr. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata