Deepak Kumar Modi, Kolkata V. D.C.I.T.,CC-2(3), Kolkata

ITA 1932/KOL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5309 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 5 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 16-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

ITA NO. 1932/KOL/2019 ASS ESSMENT YEAR: 2014-2015 DEEPAK KUMAR MODI 1 IN THE INCOME TAX APPELLATE TRIBUNAL, C BENCH, KOLKATA [VIRTUAL COURT HEARING] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT & SHRI A.T. VARKEY, JUDICIAL MEMBER I.T.A. NO. 1932/KOL/2019 ASSESSMENT YEAR: 2014-2015 DEEPAK KUMAR MODI,................................. .............................. APPELLANT 243G, BLOCK-J, NEW ALIPORE, KOLKATA-700053 [PAN:ADYPM7155M] -VS.- DEPUTY COMMISSIONER OF INCOME TAX,................. ................... RESPONDENT CENTRAL CIRCLE-2(3), KOLKATA, AAYAKAR BHAWAN POORVA, 110, SHANTI PALLY, NEAR RUBY HOSPITAL, KOLKATA-700107 APPEARANCES BY: NONE, APPEARED ON BEHALF OF THE ASSESSEE SMT. RANU BISWAS,, ADDL. CIT, SR. D.R. APPEARED ON BEHALF OF THE REVENUE DATE OF CONCLUDING THE HEARING : FEBRUARY 05, 2021 DATE OF PRONOUNCING THE ORDER : FEBRUARY 05, 2021 O R D E R PER BENCH :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-20, KOLKATA DA TED 18.07.2019 . 2. IN THIS CASE, THE ASSESSEE SUBMITTED THAT HE HAS DECIDED TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEAL UNDER THE DIREC T TAX VIVAD SE VISHWAS ACT, 2020 AND HAS DULY FILED THE DECLARATIONS IN FO RM NO. 1 AND FORM NO. 2 BUT THE DESIGNATED AUTHORITY HAS NOT ISSUED THE C ERTIFICATE IN FORM NO. 3 AS PER SECTION 5(1) OF THE SCHEME SO FAR DETERMIN ING THE TAX PAYABLE BY HER UNDER THE SAME SCHEME. ITA NO. 1932/KOL/2019 ASS ESSMENT YEAR: 2014-2015 DEEPAK KUMAR MODI 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, W E PERMIT THE ASSESSEE TO WITHDRAW THIS APPEAL AND DISMISS THE AP PEAL WITH THE LIBERTY TO THE ASSESSEE THAT IN CASE, THERE IS ANY PROBLEM IN ISSUANCE OF THE CERTIFICATE IN FORM NO. 3 BY THE DESIGNATED AUTHORI TY OR ANY OTHER SUCH SITUATION MAKING THE ASSESSEE NOT ELIGIBLE TO OPT F OR THE VIVAD SE VISHWAS SCHEME, 2020, IT WILL HAVE THE LIBERTY TO APPROACH THIS TRIBUNAL WITH A REQUEST FOR RESTORATION OF THIS APPEAL. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON FEBRUARY 05, 2021. SD/- SD/- (A.T. VARKEY) (P.M. JAGTAP) JUDICIAL MEMBER VICE-PRESIDENT) KOLKATA, THE 5 TH DAY OF FEBRUARY, 2021 COPIES TO : (1) DEEPAK KUMAR MODI, 243G, BLOCK-J, NEW ALIPORE, KOLKATA-700053 (2) DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), KOLKATA, AAYAKAR BHAWAN POORVA, 110, SHANTI PALLY, NEAR RUBY HOSPITAL, KOLKATA-7001 07 (3) COMMISSIONER OF INCOME TAX (APPEALS)-20, KOLKA TA; (4) COMMISSIONE R 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.