N L Bedia HUF, Kolkata V. I.T.O.,Ward-49(3), Kolkata

ITA 1908/KOL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0504 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 6 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 14-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: N O N E

Judgement Text

ITA NO. 1908/KOL/2019 ASS ESSMENT YEAR: 2011-2012 N. L. BEDIA HUF 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. 1908/KOL/2019 ASSESSMENT YEAR: 2011-2012 N.L. BEDIA HUF,.................................... ................................. APPELLANT 135, JESSORE ROAD, MADHUBAN APARTMENT, FLAT NO. 3B, HOLDING NO. 48/11, BANGUR, KOLKATA-700055 [PAN:AADHN3109A] -VS.- INCOME TAX OFFICER,................................ ............................. RESPONDENT WARD-49(3), KOLKATA, MANICKTALA CIVIC CENTRE, UTTARAPAN COMPLEX, DS-IV, KOLKATA-700067 APPEARANCES BY: N O N E, APPEARED ON BEHALF OF THE ASSESSEE SHRI DHRUBAJYOTI ROY, JCIT, SR. D.R., APPEARED ON B EHALF OF THE REVENUE DATE OF CONCLUDING THE HEARING : MARCH 12, 2021 DATE OF PRONOUNCING THE ORDER : MARCH 12, 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)-15, KOLKATA DA TED 03.06.2019 . 2. IN THIS CASE, THE KARTA OF THE ASSESSEE-HUF HAS MOVED AN APPLICATION DATED 08.03.2021 SEEKING WITHDRAWAL OF THIS APPEAL ON THE GROUND THAT THE HE HAS DECIDED TO SETTLE THE DISPUT E INVOLVED IN THE SAID APPEAL UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2 020. THE ASSESSEE HAS DULY FILED THE DECLARATIONS IN FORM NO. 1 AND F ORM 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. ITA NO. 1908/KOL/2019 ASS ESSMENT YEAR: 2011-2012 N. L. BEDIA HUF 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T HE PERMISSION AS SOUGHT BY THE KARTA OF THE ASSESSEE-HUF IS GRANTED AND THIS APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN.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 12, 202 1. SD/- (P.M. JAGTAP) VICE-PRESIDE NT KOLKATA, THE 12 TH DAY OF MARCH, 2021 COPIES TO : (1) N.L. BEDIA HUF, 135, JESSORE ROAD, MADHUBAN APARTMENT, FLAT NO. 3B, HOLDING NO. 48/11, BANGUR, KOLKATA-700055 (2) INCOME TAX OFFICER, WARD-49(3), KOLKATA, MANICKTALA CIVIC CENTRE, UTTARAPAN COMPLEX, DS-IV, KOLKATA-700067 (3) COMMISSIONER OF INCO ME TAX (APPEALS)-15, KOL KATA; (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.