Shri Pankaj Toshniwal , Kolkata V. ITO, Ward - 35(1), Kolkata

ITA 2222/KOL/2018

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 8638 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-02-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2015-2016
• Appeal Filed On: 24-10-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

I.T.A. No. 2222/Kol/2018 Assessment Years: 2015-16 Shri Pankaj Toshniwal 1 | P a g e आयकर अपीलȣय अधीकरण, Ûयायपीठ –“B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri A. T. Varkey, JM and Shri Rajesh Kumar, AM] I.T.A. No. 2222/Kol/2018 Assessment Years: 2015-16 Shri Pankaj Toshniwal (PAN: ABLPT0209Q) Vs. Income Tax Officer, Wd-35(1), Kolkata Appellant Respondent Date of Hearing (Virtual) 04.02.2022 Date of Pronouncement 18.02.2022 For the Appellant None For the Respondent Shri Biswanath Das, Addl. CIT ORDER Per Shri A. T. Varkey, JM: This is an appeal preferred by the assessee against the order of Commissioner of Income Tax (Appeals)-10, Kolkata dated 10/08/2018 for Assessment year2015-16. 2. None appeared on behalf of the assessee. At the outset, we note that there is a letter from the assessee that it has already received Form number 3 from Ld. PCIT pursuant to its filing of Form nos. 1 and 2 as per the scheme envisaged in the Direct Tax Vivad Se Viswas Scheme, 2020 (hereinafter, the ‘scheme’). In the light of the aforesaid fact, we allow the assessee to withdraw the appeal. However for any reason, if the competent authority does not accept the assessee’s application for opting in respect of the Scheme, then the assessee is given the liberty to move appropriate application for recalling this order. 3. In the result, appeal of the assessee is dismissed as withdrawn. Order is pronounced in the open court on 18 th February, 2022. Sd/- Sd/- (Rajesh Kumar) (A. T. Varkey) Accountant Member Judicial Member Dated: 18.02.2022 SC, Sr. PS I.T.A. No. 2222/Kol/2018 Assessment Years: 2015-16 Shri Pankaj Toshniwal 2 | P a g e Copy of the order forwarded to: 1. Appellant- C/o Rajesh Mohan & Associates, Unit-18, Bagati House, 5 th Floor, 34, Ganesh Chandra Avenue, Kolkata - 700013 2. Respondent – Income Tax Officer, Wd-35(1) Kolkata 3. The CIT(A)- Kolkata (sent through e-mail) 4. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail) True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata