Shri Kishan Kumar Modi, Kolkata V. D.C.I.T.,Circle-2(3), Kolkata

ITA 1905/KOL/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7401 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 7 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 14-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

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. 1905 /KOL/201 9 ASSESSMENT YEAR: 20 14 - 15 SHRI KISHAN KUMAR MODI PAN: AFHPM6729C / V/S . D.C.I.T C.C 2(3), KOLKATA /APPELLANT .. /RESPONDENT HEARING THROUGH VIDEO CONFERENCING / BY APPELLANT NONE APPE A RED / BY RESPONDENT SHRI SUPRIYO PAL, ADDL. CIT, LD.DR / DATE OF HEARING 0 1 - 04 - 2021 / DATE OF PRONOUNCEMENT 0 6 - 04 - 2021 /O R D E R PER BENCH TH IS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME - TAX (APPEALS), 20, KOLKATA DATED 18 - 07 - 2019 FOR THE ASSESSMENT YEAR 20 14 - 15 . 2 . THE ASSESSEE HAS SEPARATELY FILED APPLICATION OPTING FOR AVAILING THE VIVIAD SE VISHWAS SCHEME 2020 . HOWEVER, WE ARE OF THE VIEW NO USEFUL PURPOSE WILL BE SERVED ON FURTHER LINGERING ON THE MATTER AS THE ASSESSEE HAS OPTED FOR VIVAD SE VISHWAS SCHEME 2020. IN OUR VIEW, THE ASSESSEE CAN BE GIVEN PROTECTION TO THE EFFECT THAT IF HIS APPLICATION UNDER THE SCHEME IS REJECTED BY THE AUTHORITIES OR OTHERWISE THE ASSESSEE REMAINS UNABLE TO AVAIL THE BENEFIT OF THE VIVAD SE VISHWAS SCHEME THE ASSESSEE WILL BE AT LIBERTY TO GET THIS APPEAL RESTORED. THE LD. DR HAS NO OBJECTION TO THIS CONDITIONAL W ITHDRAWAL. ITA NO. 1905/KOL/2019 A.Y 20 14 - 15 KISHAN KUMAR MODI PAGE 2 3 . AFTER HEARING THE LD. DR, WE DISMISS THIS APPEAL WITH THE CONDITION THAT THE PRESENT APPEAL SHALL BE RESTORED IN CASE THE ASSESSEE REMAINS UNABLE TO GET HIS DISPUTE RESOLVED THROUGH VIVIAD SE VISHWAS SCHEME 2020 . 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN . ORDER PRONOUNCED IN OPEN COURT ON 0 6 - 04 - 2021 SD/ - SD/ - ( ABY. T. VARKEY ) ( J.SUDHAKAR REDDY ) JUDICIAL MEM BER ACCOUNTANT MEMBER , - 0 6 - 04 - 2021 * *PP/SR.PS / COPY OF ORDER FORWARDED TO: - 1. /APPELLANT / ASSESSEE: SHRI KISHAN KUMAR MODI, 243 - G, BLOCK - J, NEW ALIPORE, KOLKATA - 53. 2. /RESPONDENT / DEPARTMENT: THE DCIT, CENTRAL CIRCLE 2(3), AAYAKAR BHAWAN POORVA, 110 SHANTIPALLY, NEAR: RUBY HOSPITAL, KOLKATA - 107. 3. / CONCERNED CIT 4. - / CIT (A) 5. , / DR, ITAT, KOLKATA 6. / GUARD FILE. BY ORDER/ , /TRUE COPY/ ,