Shanti Devi Baheti, Kolkata V. I.T.O.,Ward-37(4), Kolkata

ITA 1760/KOL/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6302 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 8 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-04-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 26-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

ITA NOS. 1759 & 1760/KOL/2019 ASSE SSMENT YEARS: 2014-2015 & 2015-2016 SHANTI DEVI BAHETI 1 IN THE INCOME TAX APPELLATE TRIBUNAL, B(SMC) BENCH, KOLKATA [VIRTUAL COURT HEARING] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT I.T.A. NOS. 1759 & 1760/KOL/2019 ASSESSMENT YEARS: 2014-2015 & 2015-2016 SHANTI DEVI BAHETI,................................ ....................................... APPELLANT 32/1A, RAM KRISHNA SAMADHI ROAD, FLAT NO. 4B, KOLKATA-700054 [PAN:ADHPB5052H] -VS.- INCOME TAX OFFICER,................................ ................................ RESPONDENT WARD-37(4), KOLKATA, 3, GOVERNMENT PLACE WEST, 1 ST FLOOR, 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 THESE APPEALS FILED BY THE ASSESSEE ARE DIRECTED A GAINST THE ORDERS OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-11, KO LKATA BOTH DATED 27.06.2019 . 2. IN THESE CASES, THE ASSESSEE HAS MOVED AN APPLIC ATION DATED 23.03.2021 SEEKING WITHDRAWAL OF THESE APPEALS ON T HE GROUND THAT SHE HAS DECIDED TO SETTLE THE DISPUTE INVOLVED IN THE S AID APPEALS UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 AND HAS DULY FILED THE DECLARATIONS IN FORM NO. 1 AND FORM NO. 2 BUT THE DESIGNATED AUT HORITY 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 NOS. 1759 & 1760/KOL/2019 ASSE SSMENT YEARS: 2014-2015 & 2015-2016 SHANTI DEVI 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 THESE APPEALS AND DISMISS THE APPEALS 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 AUT HORITY OR ANY OTHER SUCH SITUATION MAKING THE ASSESSEE NOT ELIGIBLE TO OPT FOR THE VIVAD SE VISHWAS SCHEME, 2020, THE ASSESSEE WILL HAVE THE LI BERTY TO APPROACH THIS TRIBUNAL WITH A REQUEST FOR RESTORATION OF THESE AP PEALS. 4. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASS ESSEE ARE 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) SMT. SHANTI DEVI BAHETI, 32/1A, RAM KRISHNA SAMADHI ROAD, FLAT NO. 4B, KOLKATA-700054 (2) INCOME TAX OFFICER, WARD-37(4), 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.