ITO, Ward - 34(2), Kolkata , Kolkata V. Shri Arindam Bala , Kolkata

ITA 1874/KOL/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3325 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 6 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-03-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 27-10-2020
• Assessment Year: 2015-2016
• Appeal Filed On: 30-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B KOLKATA BEFORE SHRI S UDHAKAR REDDY, ACCOUNTANT MEMBER SHRI ABY. T. VARKEY, JUDICIAL MEMBER . / ITA NO. 1 874 /KOL/201 8 ASSESSMENT YEAR: 20 1 5 - 16 I.T.O., WARD 34(2), KOLKATA / V/S . SHRI ARINDAM BALA PAN: AFVPB3744A /APPELLANT .. /RESPONDENT HEARING THROUGH VIDEO CONFERENCING / BY APPELLANT NONE APPEARED / BY RESPONDENT SHRI JAYANTA KHANRA, JCIT, LD.DR / DATE OF HEARING 05 - 03 - 20 2 1 / DATE OF PRONOUNCEMENT 05 - 03 - 2021 /O R D E R PER BENCH TH IS IS AN APPEAL FILED BY THE REVENUE DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME - TAX (APPEALS), 10 , KOLKATA DATED 2 8 - 06 - 2018 FOR THE ASSESSMENT YEAR 20 1 5 - 16 . 2. AT THE OUTSET, IT IS NOTICED THAT THE ASSESSEE SUBMITS THAT THE ASSESSEE HAS OPTED TO AVAIL THE SCHEME UNDER VIVAD SE VISHWAS VIDE ITS APPLICATION DATED 01 - 03 - 2021 . THE ASSESSEE STATED THAT HE ALREADY FILED NECESSARY APPLICATION FOR AVAILING THE SAME AND SUBMITS THAT UNDER THE SCHEME THE REVENUES APPEAL HAS TO BE DEEMED TO HAVE BEEN WITHDRAWN. THUS, HE SUBMITS THAT THE REVENUES APPEAL BE DISMISSED AS WITHDRAWN. THE LD. DR SUBMITS THAT THE REVENUES APPEAL BE DISMISSED AS WITHDRAWN . 3. IN VIEW OF ABOVE, WE ACCEPT THIS APPLICATION OF ASSESSEE AND DISMISS THIS APPEAL OF REVENUE DEEMED TO HAVE BEEN WITHDRAWN. ITA NO. 1874/ KOL/2018 A.Y 2015 - 16 SHRI ARINDAM BALA . PAGE 2 4. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 05 - 03 - 2021 SD/ - SD/ - ( ABY. T. VARKEY ) ( J.SUDHAKAR REDDY ) JUDICIAL MEM BER ACCOUNTANT MEMBER , - 05 - 03 - 2021 * *PP/SR.PS / COPY OF ORDER FORWARDED TO: - 1. /APPELLANT / DEPARTMENT: I.T.O., WARD 34(2), AAYKAR POORVA, 7 TH FL., 110 SHANTIPALLY, KOLKATA - 107. 2. /RESPONDENT /ASSESSEE: SHRI ARINDAM BALA 34A, HEMANTA BASU ROAD, 2 ND FL., BELIAGHATA, KOLKATA - 10. 3. / CONCERNED CIT 4. - / CIT (A) 5. , / DR, ITAT, KOLKATA 6. / GUARD FILE. BY ORDER/ , /TRUE COPY/ ,