Ambika Baheti, Kolkata V. I.T.O.,Ward-37(2), Kolkata

ITA 1743/KOL/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6351 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 8 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 03-05-2021
• Assessment Year: 2014-2015
• Appeal Filed On: 24-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS
• Assessee Lawyers: N O N E

Judgement Text

ITA NO. 1743/KOL/2019 ASSE SSMENT YEAR: 2014-2015 AMBIKA BAHETI 1 IN THE INCOME TAX APPELLATE TRIBUNAL, C(SMC) BENCH, KOLKATA [VIRTUAL COURT HEARING] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT I.T.A. NO. 1743/KOL/2019 ASSESSMENT YEAR: 2014-2015 AMBIKA BAHETI,..................................... .................................. APPELLANT 32/1A, RAM KRISHNA SAMADHI ROAD, FLAT NO. 4B, KOLKATA-700054 [PAN:AGDPB0712F] -VS.- INCOME TAX OFFICER,................................ ................................ RESPONDENT WARD-37(2), KOLKATA, 3, GOVERNMENT PLACE WEST, KOLKATA-700001 APPEARANCES BY: N O N E, APPEARED ON BEHALF OF THE ASSESSEE SMT. RANU BISWAS, ADDL. CIT, APPEARED ON BEHALF OF THE REVENUE DATE OF CONCLUDING THE HEARING : APRIL 16, 2021 DATE OF PRONOUNCING THE ORDER : APRIL 16, 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)-11, KOLKATA DA TED 27.06.2019 . 2. IN THIS CASE, THE ASSESSEE HAS MOVED AN APPLICAT ION DATED 23.03.2021 SEEKING WITHDRAWAL OF THIS APPEAL ON THE GROUND THAT HE HAS DECIDED TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEAL UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 AND HAS DULY FILED T HE DECLARATIONS IN FORM NO. 1 AND FORM NO. 2 BUT THE DESIGNATED AUTHOR ITY HAS NOT ISSUED THE CERTIFICATE IN FORM NO. 3 AS PER SECTION 5(1) O F THE SCHEME SO FAR DETERMINING THE TAX PAYABLE BY THE ASSESSEE UNDER T HE SAME SCHEME. ITA NO. 1743/KOL/2019 ASSE SSMENT YEAR: 2014-2015 AMBIKA BAHETI 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, I PERMIT THE ASSESSEE TO WITHDRAW THIS APPEAL AND DISMISS THE AP PEAL WITH THE LIBERTY TO THE ASSESSEE THAT IN CASE, THERE IS ANY PROBLEM IN ISSUANCE OF THE CERTIFICATE IN FORM NO. 3 BY THE DESIGNATED AUTHORI TY OR ANY OTHER SUCH SITUATION MAKING THE ASSESSEE NOT ELIGIBLE TO OPT F OR THE VIVAD SE VISHWAS SCHEME, 2020, THE ASSESSEE WILL HAVE THE LIBERTY TO APPROACH THIS TRIBUNAL WITH A REQUEST FOR RESTORATION OF THIS APPEAL. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON APRIL 16, 202 1. SD/- (P.M. JAGTAP) VICE-PRESIDE NT KOLKATA, THE 16 TH DAY OF APRIL, 2021 COPIES TO : (1) SHRI AMBIKA BAHETI, 32/1A, RAM KRISHNA SAMADHI ROAD, FLAT NO. 4B, KOLKATA-700054 (2) INCOME TAX OFFICER, WARD-37(2), KOLKATA, 3, GOVERNMENT PLACE WEST, KOLKATA-700001 (3) COMMISSIONER OF INCOME TAX (APPEALS)-11, 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.