Jagdish Prasad Agarwal HUF, Kolkata V. I.T.O.,Ward-37(2), Kolkata

ITA 2121/KOL/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 6942 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 11 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-08-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 13-08-2021
• Assessment Year: 2015-2016
• Appeal Filed On: 13-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 13; 20

Judgement Text

ITA NO. 2121/KOL/2019 A.Y. 20 15-2016 JAGDISH PRASAD AGARWAL HUF 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA C(SMC) BENCH, KOLKATA [VIRTUAL COURT HEARING] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT I.T.A. NO. 2121/KOL/2019 ASSESSMENT YEAR: 2015-2016 JAGDISH PRASAD AGARWAL HUF,........................ .................................APPELLANT C/O. SINHAL TRADING, C-9, 3 RD FLOOR, CENTRAL PLAZA, 41, B.B. GANGULY STREET, KOLKATA-700012 [PAN:AACHJ7619E] -VS.- INCOME TAX OFFICER,................................ ..........................................RESPONDEN T WARD-37(2), KOLKATA, 3, GOVERNMENT PLACE, KOLKATA-700001 APPEARANCES BY: N O N E, APPEARED ON BEHALF OF THE ASSESSEE SHRI JAYANTA KHANRA, JCIT , SR. D.R., APPEARED ON BEHALF OF THE REVENUE DATE OF CONCLUDING THE HEARING : AUGUST 13, 2021 DATE OF PRONOUNCING THE ORDER : AUGUST 13, 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)-11, KOLKATA DA TED 03.06.2019 . 2. IN THIS CASE, SHRI P.K. HIMMATSINGHKA, AUTHORIZE D REPRESENTATIVE OF THE ASSESSEE HAS MOVED AN APPLICATION DATED 31.07.2 021 SEEKING WITHDRAWAL OF THIS APPEAL ON THE GROUND THAT THEY H AVE DECIDED TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEAL UNDER THE D IRECT 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 NO. 2121/KOL/2019 A.Y. 20 15-2016 JAGDISH PRASAD AGARWAL HUF 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 AUTHORIZED REPRESENTATIVE OF THE ASSE SSEE IS GRANTED AND THIS APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRA WN. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON AUGUST 13, 20 21. SD/- (P.M. JAGTAP) VICE-PRESIDENT KOLKATA, THE 13 TH DAY OF AUGUST, 2021 COPIES TO : (1) JAGDISH PRASAD AGARWAL HUF, C/O. SINHAL TRADING, C-9, 3 RD FLOOR, CENTRAL PLAZA, 41, B.B. GANGULY STREET, KOLKATA-700012 (2) INCOME TAX OFFICER, WARD-37(2), KOLKATA, 3, GOVERNMENT PLACE, KOLKATA-700001 (3) COMMISSIONER OF INCOME TAX (APPEALS)-11, KOLK ATA, (4) COMMISSIONER OF INCOME TAX , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER SENIOR PRI VATE SECRETARY/DDO, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.