Rukmini Devi Manpuria, Kolkata V. DCIT(IT), Circle - 2(1), Kolkata

ITA 1821/KOL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3402 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 7 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 02-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

ITA NO. 1821/KOL/2019 ASS ESSMENT YEAR: 2015-2016 RU KMINI DEVI MANPURIA 1 IN THE INCOME TAX APPELLATE TRIBUNAL, A(SMC) BENCH, KOLKATA [VIRTUAL COURT HEARING] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT I.T.A. NO. 1821/KOL/2019 ASSESSMENT YEAR: 2015-2016 RUKMINI DEVI MANPURIA,............................. .............................. APPELLANT C/O. S. SINGHANIA & CO., 7 TH FLOOR, ROOM NO. 3, 2, GANESH CHANDRA AVENUE, KOLKATA-700013 [PAN:AXAPM3836H] -VS.- DEPUTY COMMISSIONER OF INCOME TAX (I.T.),.......... ............... RESPONDENT CIRCLE-2(1), KOLKATA, AAYAKAR BHAWAN POORVA, 110, SHANTIPALLY, KOLKATA-700107 APPEARANCES BY: SHRI SUDIP JAIN, A.R., APPEARED ON BEHALF OF THE AS SESSEE SHRI JAYANTA KHANRA, JCIT, SR. D.R., APPEARED ON BE HALF OF THE REVENUE DATE OF CONCLUDING THE HEARING : MARCH 11, 2021 DATE OF PRONOUNCING THE ORDER : MARCH 11, 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)-22, KOLKATA DA TED 22.04.2019 . 2. IN THIS CASE, LD. AUTHORIZED REPRESENTATIVE OF T HE ASSESSEE HAS SOUGHT WITHDRAWAL OF THIS APPEAL ON THE GROUND THAT THE ASSESSEE HAS DECIDED TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEAL UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. THE ASSESSEE HAS D ULY FILED THE DECLARATIONS IN FORM NO. 1 AND FORM NO. 2 AND THE D ESIGNATED AUTHORITY HAS ISSUED THE CERTIFICATE IN FORM NO. 3 AS PER SEC TION 5(1) OF THE SCHEME ACCEPTING THE ASSESSEES DECLARATION UNDER THE SAME SCHEME. ITA NO. 1821/KOL/2019 ASS ESSMENT YEAR: 2015-2016 RU KMINI DEVI MANPURIA 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SCHEME, 2020, T HE PERMISSION AS SOUGHT BY THE ASSESSEE IS GRANTED AND THIS APPEAL O F THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON MARCH 11, 202 1. SD/- (P.M. JAGTAP) VICE-PRESIDE NT KOLKATA, THE 11 TH DAY OF MARCH, 2021 COPIES TO : (1) RUKMINI DEVI MANPURIA, C/O. S. SINGHANIA & CO., 7 TH FLOOR, ROOM NO. 3, 2, GANESH CHANDRA AVENUE, KOLKATA-700013 (2) DEPUTY COMMISSIONER OF INCOME TAX (I.T.) CIRCLE-2(1), KOLKATA, AAYAKAR BHAWAN POORVA, 110, SHANTIPALLY, KOLKATA-700107 (3) COMMISSIONER OF INCOME TAX (APPEALS)-22, 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.