Sunita Sarda , Kolkata V. I.T.O.,Ward-36(2), Kolkata

ITA 1826/KOL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3399 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 6 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 02-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS CIT SR DR REVEN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH (SMC), KOLKATA [BEFORE SHRI P.M. JAGTAP, HONBLE VICE PRESIDENT (KZ)] [THROUGH VIRTUAL COURT] I.T.A. NO. 1826/KOL/2019 ASSESSMENT YEAR: 2013-14 SMT. SUNITA SARDA..................................................................................................................APPELLANT M/S. UNIVERSAL MERCANTILE TRADERS, 23A NETAJI SUBHAS ROAD, 10 TH FLOOR, ROOM NO. 11, KOLKATA 700 001. [PAN: ASHPS 9463 Q] VS ITO, WARD 36(2), KOLKATA.........................................RESPONDENT APPEARANCES BY: NONE APPEARING ON BEHALF OF THE ASSESSEE. SMT. RANU BISWAS, ADDL. CIT, SR. DR APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : FEBRUARY 25, 2021 DATE OF PRONOUNCING THE ORDER : FEBRUARY 25, 2021 ORDER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-10, KOLKATA DATED 28.06.2019. 2. IN THIS CASE, THE LD. COUNSEL FOR THE ASSESSEE HAS MOVED AN APPLICATION DATED 17.02.2021 SEEKING WITHDRAWAL OF THIS APPEAL ON THE GROUND THAT SHE HAS DECIDED TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEAL UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. THE ASSESSEE HAS DULY FILED THE DECLARATIONS IN FORM NO. 1 AND FORM NO. 2 AND THE DESIGNATED AUTHORITY HAS ISSUED THE CERTIFICATE IN FORM NO. 3 AS PER SECTION 5(1) OF THE SCHEME ACCEPTING THE ASSESSEES DECLARATION UNDER THE SAME SCHEME. 2 I.T.A. NO. SUNITA SARDA/KOL/2019 ASSESSMENT YEAR: 2013-14 SMT. SUNITA SARDA 3. KEEPING IN VIEW THESE FACTS AND CIRCUMSTANCES OF THE CASE INCLUDING ESPECIALLY THE FACT THAT THE ASSESSEE HAS DULY COMPLIED WITH THE NECESSARY REQUIREMENTS UNDER VIVAD SE VISHWAS SCHEME, 2020, THE PERMISSION AS SOUGHT BY THE ASSESSEE IS GRANTED AND THIS APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 25 TH FEBRUARY, 2021. SD/- (P.M. JAGTAP) VICE PRESIDENT DATED: 25/02/2021 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. SMT. SUNITA SARDA, M/S. UNIVERSAL MERCANTILE TRADERS, 23A, NETAJI SUBHAS ROAD, 10 TH FLOOR, ROOM NO. 11, KOLKATA 700 001. 2. ITO, WARD 36(2), KOLKATA. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, ASSISTANT REGISTRAR ITAT, KOLKATA