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

ITA 1815/KOL/2018

• Counselvise Citation: [2022] 107 COUNSELVISE.COM (IT) 1170 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 11 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 23-08-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

ITA No. 1815/KOL/2018 Assessment Year : 2014-2015 Shri Sunil Kumar Patwari (HUF) 1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Girish Agrawal, Accountant Member I.T.A. No. 1815/KOL/2018 Assessment Year: 2014-2015 Shri Sunil Kumar Patwari (HUF),..............................................Appellant 1, Orbit Grastin Place, 3 rd Floor, Kolkata-700001 [PAN: AANHS6750A] -Vs.- Assistant Commissioner of Income Tax,...................................Respondent Circle-36, Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, E.M. By Pass, 8 th Floor, Kolkata-700107 Appearances by: Shri A.K. Tulsiyan, FCA, appeared on behalf of the assessee Md. Ghayas Uddin, CIT (DR), appeared on behalf of the Revenue Date of concluding the hearing : August 01, 2022 Date of pronouncing the order: August 01, 2022 O R D E R Per Bench:- The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals)-10, Kolkata dated 22.06.2018 passed for the assessment year 2014-15. 2. At the time of hearing, ld. counsel for the assessee pleaded that the assessee has resolved the issue in dispute with the Revenue under Vivad Se Viswas Scheme. For buttressing this plea, the assessee has filed a copy of Declaration in Form No. 5 which is being placed on record. Since the Department has issued Form No. 5, which is the ultimate declaration for the resolution of the dispute with the assessee, therefore, there is no ideal to keep this appeal pending. Accordingly, we dismiss this appeal of ITA No. 1815/KOL/2018 Assessment Year : 2014-2015 Shri Sunil Kumar Patwari (HUF) 2 the assessee on the ground that dispute has been resolved under Vivad Se Viswas Scheme. 3. In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open Court on August 01, 2022. Sd/- Sd/- (Girish Agrawal) (Rajpal Yadav) Accountant Member Vice-President (KZ) Kolkata, the 1 st day of August, 2022 Copies to : (1) Shri Sunil Kumar Patwari (HUF), 1, Orbit Grastin Place, 3 rd Floor, Kolkata-700001 (2) Assistant Commissioner of Income Tax, Circle-36, Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, E.M. By Pass, 8 th Floor, Kolkata-700107 (3) Commissioner of Income Tax(Appeals)-10, Kolkata (4) The Departmental Representative (5) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S.