Suresh Kumar Khemka , Kolkata V. I.T.O.,Ward-50(3), Kolkata

ITA 2190/KOL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9572 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-07-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 23-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Assessee Lawyers: MIRAJ D. SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH (SMC), KOLKATA [BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT (KZ)] [THROUGH VIRTUAL COURT] I.T.A. NO. 2190/KOL/2019 ASSESSMENT YEAR: 2011-12 SURESH KUMAR KHEMKA......................................................................APPELLANT BD-41, SALT LAKE CITY, SECTOR I, KOLKATA 700 064. [PAN: AFTPK 7542 P] VS ITO, WARD-50(3), KOLKATA...................................RESPONDENT UTTARAPAN COMPLEX, ULTADANGA, MANICKTALA, CIVIC CENTRE, KOLKATA 700 054. APPEARANCES BY: SHRI MIRAJ D. SHAH, AR APPEARING ON BEHALF OF THE ASSESSEE. SHRI JAYANTA KHANRA, JCIT, SR. DR APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JULY 08, 2020 DATE OF PRONOUNCING THE ORDER : JULY 08, 2020 ORDER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT(A) 15, KOLKATA DATED 23.07.2019. 2. AT THE TIME OF HEARING FIXED IN THIS CASE TODAY, THE LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE ASSESSEE IS WILLING TO SETTLE THE DISPUTE INVOLVED IN THIS APPEAL UNDER THE VIVAD SE VISHWAS SCHEME, 2020. HE HAS SUBMITTED THAT THE ASSESSEE HAS ALREADY FILED REQUIRED DECLARATION UNDER THE SAID SCHEME IN FORM NO. 1 & 2 AND ALTHOUGH THE CERTIFICATE TO BE ISSUED BY THE INCOME TAX DEPARTMENT IN FORM NO. 3 IS AWAITED DETERMINING THE TAX PAYABLE BY THE ASSESSEE, THIS APPEAL OF THE ASSESSEE MAY BE ALLOWED TO BE WITHDRAWN AT THIS STAGE GIVING LIBERTY TO THE ASSESSEE TO SEEK RESTORATION OF THE SAID APPEAL IN CASE THE TAX DETERMINED AS PER FORM NO. 3 IS NOT ACCEPTABLE 2 I.T.A. NO. 2190/KOL/2019 ASSESSMENT YEAR: 2011-12 SURESH KUMAR KHEMKA TO HIM. THIS APPEAL OF THE ASSESSEE ACCORDINGLY IS DISMISSED AS WITHDRAWN WITH THE LIBERTY TO THE ASSESSEE TO SEEK RESTORATION OF THE SAME IN CASE THE TAX PAYABLE BY HIM AS DETERMINED IN THE CERTIFICATE IN FORM NO. 3 TO BE ISSUED BY THE DEPARTMENT IS ACCEPTABLE TO HIM. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 8 TH JULY, 2020. SD/- (P.M. JAGTAP) VICE PRESIDENT DATED: 08/07/2020 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. SURESH KUMAR KHEMKA, BD-41, SALT LAKE CITY, SECTOR I, KOLKATA 700 064. 2. ITO, WARD 50(3), KOLKATA. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, ASSISTANT REGISTRAR / H.O.O. ITAT, KOLKATA