Prem Kumar Surana, Howrah V. I.T.O.,Ward-48(2), Kolkata

ITA 1959/KOL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0503 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 6 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 20-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: N O N E

Judgement Text

ITA NOS. 1959 & 1960/KOL/2019 ASS ESSMENT YEARS: 2012-2013 & 2013-2014 PRE M KUMAR SURANA 1 IN THE INCOME TAX APPELLATE TRIBUNAL, C(SMC) BENCH, KOLKATA [VIRTUAL COURT HEARING] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT I.T.A. NOS. 1959 & 1960/KOL/2019 ASSESSMENT YEARS: 2012-2013 & 2013-2014 PREM KUMAR SURANA,................................. ......................... APPELLANT ASHA GOLDEN VALLEY, 3 RD FLOOR, 63/9, DHARMATALA LANE, SHIBPUR, HOWRAH-711102 [PAN:AFLPS6314R] -VS.- INCOME TAX OFFICER,................................ ............................. RESPONDENT WARD-48(2), KOLKATA, 3, GOVERNMENT PLACE (WEST), KOLKATA-700001 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 THESE APPEALS FILED BY THE ASSESSEE ARE DIRECTED A GAINST THE ORDERS OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-14, KO LKATA BOTH DATED 12.06.2019 . 2. IN THESE CASES, THE ASSESSEE HAS MOVED AN APPLIC ATION SEEKING WITHDRAWAL OF THESE APPEALS ON THE GROUND THAT HE H AS DECIDED TO SETTLE THE DISPUTES INVOLVED IN THE SAID APPEALS 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 H AS ISSUED THE CERTIFICATE IN FORM NO. 3 AS PER SECTION 5(1) OF TH E SCHEME ACCEPTING THE ASSESSEES DECLARATION UNDER THE SAME SCHEME. ITA NOS. 1959 & 1960/KOL/2019 ASS ESSMENT YEARS: 2012-2013 & 2013-2014 PRE M KUMAR SURANA 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SCHEME, 2020, T HE PERMISSION AS SOUGHT BY THE ASSESSEE IS GRANTED AND THESE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. 4. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASS ESSEE ARE DISMISSED AS WITHDRAWN.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) PREM KUMAR SURANA, ASHA GOLDEN VALLEY, 3 RD FLOOR, 63/9, DHARMATALA LANE, SHIBPUR, HOWRAH-711102 (2) INCOME TAX OFFICER, WARD-48(2), KOLKATA, 3, GOVERNMENT PLACE (WEST), KOLKATA-700001 (3) COMMISSIONER OF INCO ME TAX (APPEALS)-14, 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.