Manisha Gupta, Kolkata V. A.C.I.T.,Circle-61, Kolkata

ITA 2057/KOL/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6349 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 7 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 04-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL CIT SR D R REVE
• Assessee Lawyers: N O N E

Judgement Text

ITA NO. 2057/KOL/2019 ASS ESSMENT YEAR: 2014-2015 MANISHA GUPTA 1 IN THE INCOME TAX APPELLATE TRIBUNAL, A(SMC) BENCH, KOLKATA [VIRTUAL COURT HEARING] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A. NO. 2057/KOL/2019 ASSESSMENT YEAR: 2014-2015 MANISHA GUPTA,..................................... ................................. APPELLANT CA-46, SECTOR-1, SALT LAKE CITY, KOLKATA-700046 [PAN:ANNPS9695M] -VS.- ASSISTANT COMMISSIONER OF INCOME TAX,.............. ................ RESPONDENT CIRCLE-61, KOLKATA, 169, A.J.C. BOSE ROAD, BAMBOO VILLA, 1 ST FLOOR, KOLKATA-700014 APPEARANCES BY: N O N E, APPEARED ON BEHALF OF THE ASSESSEE SHRI SUPRIYO PAL, ADDL. CIT, SR. D.R., APPEARED ON BEHALF OF THE REVENUE DATE OF CONCLUDING THE HEARING : APRIL 16, 2021 DATE OF PRONOUNCING THE ORDER : APRIL 16, 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)-19, KOLKATA DA TED 29.07.2019 . 2. IN THIS CASE, THE ASSESSEE HAS MOVED AN APPLICAT ION SEEKING WITHDRAWAL OF THIS APPEAL ON THE GROUND THAT SHE HA S DECIDED TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEAL UNDER THE DIREC T TAX VIVAD SE VISHWAS ACT, 2020. THE ASSESSEE HAS DULY FILED THE DECLARA TIONS IN FORM NO. 1 AND FORM NO. 2 AND THE DESIGNATED AUTHORITY HAS ISSUED THE CERTIFICATE IN FORM NO. 3 AS PER SECTION 5(1) OF THE SCHEME ACCEPT ING THE ASSESSEES DECLARATION UNDER THE SAME SCHEME. 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 ITA NO. 2057/KOL/2019 ASS ESSMENT YEAR: 2014-2015 MANISHA GUPTA 2 REQUIREMENTS UNDER VIVAD SE VISHWAS SCHEME, 2020, T HE PERMISSION AS SOUGHT BY THE ASSESSEE IS GRANTED AND THIS APPEAL O F THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN.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 APRIL 16, 202 1. SD/- (SATBEER SINGH GODARA) JUDICIAL MEMBE R KOLKATA, THE 16 TH DAY OF APRIL, 2021 COPIES TO : (1) SMT. MANISHA GUPTA, CA-46, SECTOR-1, SALT LAKE CITY, KOLKATA-700046 (2) ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-61, KOLKATA, 169, A.J.C. BOSE ROAD, BAMBOO VILLA, 1 ST FLOOR, KOLKATA-700014 (3) COMMISSIONER OF INCOME TAX (APPEALS)-19, KOLK ATA; (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.