Narendra Sethia , Kolkata V. DCIT, Circle - 22, , Kolkata

ITA 2016/KOL/2018

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 5602 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 11 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-09-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 19-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Competent authority

Judgement Text

आयकर अपील य अ धकरण, कोलकाता पीठ ‘सी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA ी राजपाल यादव,उपा य (कोलकाता े ) एवं ी राजेश क ु मार, लेखा सद य के सम [Before Shri Rajpal Yadav, Vice-President (KZ)& Shri Rajesh Kumar, Accountant Member] I.T.A. No. 2016/Kol/2018 Assessment Year : 2014-15 Narendra Sethia (PAN: AJRPS 0647 P) Vs. DCIT, Circle-22, Kolkata Appellant / (अपीलाथ!) Respondent / ("#यथ!) Date of Hearing / स ु नवाई क& 'त(थ 07.09.2022 Date of Pronouncement / आदेश उ*घोषणा क& 'त(थ 19.09.2022 For the Appellant / 'नधा/0रती क& ओर से Shri Sohanlal Kochar, A.R For the Respondent / राज व क& ओर से Smt. Ranu Biswas, Addl. CITDR ORDER/ आदेश Per Shri Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the Commissioner of Income Tax(Appeals)-6, Kolkata [hereinafter referred to as ‘CIT(A)’] dated 12.09.2018 for the assessment year 2014-15. 2. On the perusal of application filed by the assessee dated 03.08.2022, we note that the assessee has opted for the scheme under “Vivad Se Vishwas Act, 2020” (hereinafter “the Scheme”) and filed Form No. 1 and 2 before the competent authority Form no. 3 has already received from the competent authority. 2 ITA No. 2016/Kol/2018 AY: 2014-15 Narendra Sethia 3. In case if the competent authority under the scheme does not accept the proposal moved by the assessee for settlement under the scheme then, it is at liberty to move an application for recalling the order dismissing the appeal as withdrawn. 4. In the result, the appeal of the assessee is treated as dismissed in terms as stated supra. Order is pronounced in the open court on 19 th September, 2022 Sd/- Sd/- (Rajpal Yadav / राजपाल यादव) (Rajesh Kumar / राजेश क ु मार) Vice-President /उपा य Accountant Member / लेखा सद य Dated: 19 th September, 2022 SB, Sr. PS Copy of the order forwarded to: 1. Appellant- Narendra Sethia, C/o, Shri S.L. Kochar, Advocate, 5, Ashutosh Chowdhury Avenue, Kolkata-19 2. Respondent – DCIT, Circle-22, Kolkata 3. CIT(A)- 6, Kolkata (sent through e-mail) 4. PCIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail) True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata