Shri Pawan Kumar Modi, Kolkata V. I.T.O.,Ward-62(2), Kolkata

ITA 2024/KOL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3282 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 05-11-2020
• Assessment Year: 2014-2015
• Appeal Filed On: 29-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DHRUBAJYOTI RAY
• Assessee Lawyers: S M SURANA
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA A BENCH, KOLKATA (VIRTUAL COURT) (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER) I.T.A. NO. 2024/KOL/2019 ASSESSMENT YEAR: 2014-15 SHRI PAWAN KUMAR MODI.........................................................................................APPELLANT [PAN: AEXPM 7346 C] VS. ITO, WARD-62(2), KOLKATA..............................................RESPONDENT APPEARANCES BY: SH. S.M. SURANA, ADV., APPEARED ON BEHALF OF THE ASSESSEE. SH. DHRUBAJYOTI RAY, JCIT, APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : NOVEMBER 5 TH , 2020 DATE OF PRONOUNCING THE ORDER : NOVEMBER 13 TH , 2020 ORDER PER PARTHA SARATHI CHAUDHURY, JM : THIS APPEAL PREFERRED BY THE ASSESSEE EMANATES FROM THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-19, KOLKATA [HEREINAFTER THE CIT(A)], DATED 01.07.2019 FOR THE ASSESSMENT YEAR 2014-15. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE IS AVAILING THE VIVAD SE VISHWAS SCHEME AND HAS FILED AN APPLICATION IN THIS REGARD. HE WANTED AN ADJOURNMENT OR IN THE ALTERNATIVE PLEADED FOR PROTECTION THAT, IF ITS APPLICATION UNDER THE SCHEME IS REJECTED BY THE AUTHORITIES, THE APPEAL MAY BE RESTORED. HE SUBMITTED THAT IF SUCH AN ASSURANCE IS RECORDED IN THE ORDER, HE WOULD WITHDRAW THIS APPEAL BEFORE THE TRIBUNAL. THE LD. DR HAD NO OBJECTION. 3. AFTER HEARING RIVAL CONTENTIONS, WE DISMISS THIS APPEAL AS WITHDRAWN WITH THE CONDITION THAT THE SAME SHALL BE RESTORED IN CASE THE AUTHORITIES DO NOT APPROVE THE APPLICATION FILED BY THE ASSESSEE FOR RESOLUTION OF THE DISPUTE UNDER VIVAD SE VISHWAS SCHEME . 2 I.T.A. NO. 2024/KOL/2019 ASSESSMENT YEAR: 2014-15 SRI PAWAN KUMAR MODI. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. KOLKATA, THE 13 TH NOVEMBER, 2020. SD/- SD/- [J. SUDHAKAR REDDY] [PARTHA SARATHI CHAUDHURY] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 13.11.2020 BIDHAN COPY OF THE ORDER FORWARDED TO: 1. SHRI PAWAN KUMAR MODI, C/O RAJESH MOHAN & ASSOCIATES UNIT NO. 18, 5 TH FLOOR, BAGATI HOUSE, 34, GANESH CHANDRA AVENUE, KOLKATA-700 013. 2. ITO, WARD-62(2), KOLKATA. 3. CIT(A)-19, KOLKATA. (SENT THROUGH MAIL) 4. CIT- 5. CIT(DR), KOLKATA BENCHES, KOLKATA. (SENT THROUGH MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES