Kanhaiyalal Basant Kumar HUF, Kolkata V. I.T.O.,Ward-37(1), Kolkata

ITA 2201/KOL/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6042 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 6 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 21-04-2021
• Assessment Year: 2015-2016
• Appeal Filed On: 25-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

ITA NO. 2201/KOL/2019 ASS ESSMENT YEAR: 2015-2016 KAN HAIYALAL BASANT KUMAR HUF 1 IN THE INCOME TAX APPELLATE TRIBUNAL, A(SMC) BENCH, KOLKATA [VIRTUAL COURT HEARING] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT I.T.A. NO. 2201/KOL/2019 ASSESSMENT YEAR: 2015-2016 KANHAIYALAL BASANT KUMAR HUF,...................... .................... APPELLANT C/O. SUBASH AGARWAL & ASSOCIATES, ADVOCATES, SIDDHA GIBSON, 1, GIBSON LANE, SUITE-213, 2 ND FLOOR, KOLKATA-700069 [PAN:AAEHK8189C] -VS.- INCOME TAX OFFICER,................................ ................................ RESPONDENT WARD-37(1), KOLKATA, 3, GOVERNMENT PLACE (WEST), KOLKATA-700001 APPEARANCES BY: N O N E, APEARED ON BEHALF OF THE ASSESSEE SHRI JAYANTA KHANRA, JCIT, SR. D.R., APPEARED ON BE HALF OF THE REVENUE DATE OF CONCLUDING THE HEARING : APRIL 21, 2021 DATE OF PRONOUNCING THE ORDER : APRIL 21, 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 25.06.2019 . 2. IN THIS CASE, SHRI SUBASH AGARWAL, LD. ADVOCATE OF THE ASSESSEE-HUF HAS MOVED AN APPLICATION DATED 15.04.2021 SEEKING W ITHDRAWAL OF THIS APPEAL ON THE GROUND THAT HE HAS DECIDED TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEAL UNDER THE DIRECT TAX VIVAD SE VISHW AS ACT, 2020. THE ASSESSEE HAS DULY FILED THE DECLARATIONS 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 ACCEPTING THE ASSESSEES DECLARATION UNDER THE SAME SCHEME. ITA NO. 2201/KOL/2019 ASS ESSMENT YEAR: 2015-2016 KAN HAIYALAL BASANT KUMAR 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 LD. ADVOCATE OF THE ASSESSEE-HUF IS G RANTED AND THIS APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4.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 21, 202 1. SD/- (P.M. JAGTAP) VICE-PRESIDE NT KOLKATA, THE 21 ST DAY OF APRIL, 2021 COPIES TO : (1) KANHAIYALAL BASANT KUMAR HUF, C/O. SUBASH AGARWAL & ASSOCIATES, ADVOCATES, SIDDHA GIBSON, 1, GIBSON LANE, SUITE-213, 2 ND FLOOR, KOLKATA-700069 (2) INCOME TAX OFFICER, WARD-37(1), KOLKATA, 3, GOVERNMENT PLACE (WEST), KOLKATA-700001 (3) COMMISSIONER OF INCOME TAX (APPEALS)-11, KOLKA TA; (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.