M/s Rohit Bihani HUF, Kolkata V. I.T.O.,Ward-36(1), Kolkata

ITA 1805/KOL/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2360 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 10 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 29-06-2021
• Assessment Year: 2014-2015
• Appeal Filed On: 31-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH SMC KOLKATA BEFORE SHRI S ANJAY GARG , JUDICIAL MEMBER . / ITA NO. 18 05 /KOL/2019 ASSESSMENT YEAR: 20 14 - 15 M/S. ROHIT BIHANI HUF 22 STRAND ROAD, KOLKATA - 700 001 PAN: AAHHR1326P / V/S . I.T.O WARD 3 6 ( 1 ), 110 SHANTIPALLY, 8 TH FL., E.M BYPASS, KOLKATA - 700 107. / APPELLANT .. / RESPONDENT HEARING THROUGH VIDEO CONFERENCING / BY APPELLANT NONE / BY RESPONDENT SHRI JAYANTA KHANARA, JCIT, SR. DR / DATE OF HEARING 2 9 - 06 - 20 2 1 / DATE OF PRONOUNCEMENT 2 9 - 06 - 2021 / O R D E R TH E PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGAINST THE ORDER DATED 2 3 - 05 - 2019 OF THE COMMISSIONER OF INCOME T AX (APPEALS) , 1 0 , KOLKATA [HEREINAFTER REFERRED TO AS CIT(A)] . 2. NONE HAS PUT IN APPEARANCE ON BEHALF OF THE ASSESSEE . HOWEVER, AN APPLICATION HAS BEEN MOVED THROUGH HIS LEARNED COUNSEL STATING THAT THE ASSESSEE HAS AVAILED THE VIVAD SE VISHWAS SCHEME 2020 . IT HAS BEEN FURTHER SUBMITTED THAT THE APPEAL WILL BE WITHDRAWN AS SOON AS FORM NO. 4 IS SUBMITTED TO THE CONCERNED AUTHORITY. SINCE THE ASSESSEE HAS ALREADY AVAILED VIVAD SE VISHWAS SCHEME 2020 AND FORM NO. 3 HAS BEEN RECEIVED , T HEREFORE, IN MY VIEW NO USEFUL PURPOSE WILL BE SERVED IN FURTHER KEEPI NG PENDING THIS APPEAL. ACCORDINGLY, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN ON ACCOUNT OF ASSESSEE HAS ALREADY AVAILED VIVAD SE VISHWAS SCHEME (VSVS) 2020 . H OWEVER, SAID WITHDRAWAL WILL BE SUBJECT TO THE CONDITION THAT IF ITA NO. 18 05/KOL/2019 A.Y 2014 - 15 M/S. ROHIT BIHANI HUF PAGE 2 SOMEHOW , FOR ANY R EASON WHATSOEVER THE ASSESSEE FAILED TO AVAIL THE BENEFIT OF VIVAD SE VISHWAS SCHEME (VSVS) 2020 , THEN ASSESSEE WILL BE AT LIBERTY TO GET HIS APPEAL RESTORED. WITH THE ABOVE OBSERVATIONS THE APPEAL OF THE ASSESSEE IS TREATED AS WITHDRAWN. THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN ORDER PRONOUNCED IN OPEN COURT AT THE TIME OF HEARING ON 2 9 - 06 - 2021 SD/ - (S ANJAY GAR G ) DATED/ 2 9 - 06 - 2021 JUDICIAL MEM BER **PP/SPS / COPY OF ORDER FORWARDED TO: - 1. /APPELLANT /ASSESSEE: M/S. ROHIT BIHANI HUF 22 STRAND ROAD, KOLKATA - 700 001. 2. /RESPONDENT - INCOME TAX OFFICER, WARD 3 6 ( 1 ), KOLKATA ,110 SHANTIPALLY, 8 TH FL., E.M BYEPASS, KOLKATA - 700 107. 3. / CONCERNED CIT 4. - / CIT (A) 5. , / DR, ITAT, KOLKATA 6. / GUARD FILE. BY ORDER/ , /TRUE COPY/ SENIOR PRIVATE SECRETARY /D.D.O