A.K.Choudhary (HUF), Kolkata V. I.T.O.,Ward-34(2), Kolkata

ITA 2191/KOL/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8624 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 23-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Section: 201; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, KOLKATA (AT E - COURT, PUNE) BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT . / ITA NO . 2191 /KOL/ 201 9 / ASSESSMENT YEAR : 20 15 - 16 M/S. A K CHOUDHARY (HUF) ROOM NO.3, 3 RD FLOOR, BIKANER BUILDING, 8/1, LAL BAZAR STREET, LAL BAZAR, KOLKATA - 700001 PAN : A ACHA0723J ....... / APPELLANT / V/S. ITO, WARD - 34 ( 2 ), KOLKATA / RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI JAYANTA KHANRA / DATE OF HEARING : 2 3 - 03 - 2021 / DATE OF PRONOUNCEMENT : 23 - 03 - 2021 / ORDER THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS) - 10, KOLKATA, DATED 30 - 07 - 2019 FOR ASSESSMENT YEAR 2015 - 16. 2. THE ASSESSEE IN THIS CASE HAS FILED A LETTER INFORMING THAT IT HAS DECIDED TO SETTLE THE DISPUTE INVOLVED IN THIS APPEAL UNDER THE DIRECT TAX 2 ITA NO . 2191 /KOL/2019, A.Y. 2015 - 16 VIVAD SE VISHWAS SCHEME, 2020. IT HAS ALSO SUBMITTED THAT THE DECLARATIONS / IN FORM NO.1 AND FORM NO.2 HAVE ALREADY BEEN FI LED , BUT THE DESIGNATED AUTHORITY HAS NOT ISSUED CERTIFICATE IN FORM NO.3 AS PER SECTION 5(1) OF THE SAID SCHEME SO FAR, DETERMINING THE TAX PAYABLE BY THE ASSESSEE UNDER THE SAID SCHEME. 3. KEEPING IN VIEW THE FACTS STATED ABOVE INCLUDING ESPECIALLY TH E FACT THAT THE ASSESSEE HAS DULY COMPLIED WITH ALL NECESSARY REQUIREMENTS UNDER THE VIVAD SE VISHWAS SCHEME, 2020, WE PERMIT THE ASSESSEE TO WITHDRAW THIS APPEAL AND DISMISS THE SAID APPEAL WITH A LIBERTY TO THE ASSESSEE THAT IN CASE THERE IS ANY PROBLEM IN ISSUANCE OF CERTIFICATE IN FORM NO.3 BY THE DESIGNATED AUTHORITY OR ANY SUCH OTHER SITUATION MAKING THE ASSESSEE NOT ELIGIBLE TO OPT FOR THE VIVAD SE VISHWAS SCHEME, 2020, IT WILL HAVE THE LIBERTY TO APPROACH THIS TRIBUNAL WITH A REQUEST FOR RESTORATION OF THIS APPEAL. 4. IN THE RESULT, THE APPEAL IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 2 3 RD MARCH, 2021. SD/ - ( P.M. JAGTAP ) VICE PRESIDENT / PUNE; / DATED : 2 3 R D MARCH, 2021. GCVSR 3 ITA NO . 2191 /KOL/2019, A.Y. 2015 - 16 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(A) - 10, KOLKATA 4. THE CIT CONCERNED 5. , , , / DR, ITAT, SMC BENCH, KOLKATA . 6. / GUARD FILE. / BY ORDER, // // TRUE COPY// SENIOR PRIVATE SECRETARY , / ITAT, PUNE