M/s Kavita Bhutoria , Kolkata V. I.T.O.,Ward-35(3), Kolkata

ITA 2239/KOL/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 6947 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 10 month(s) 12 day(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: 2012-2013
• Appeal Filed On: 01-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 13

Judgement Text

ITA NO. 2239/KOL/2019 A.Y. 20 12-2013 M/S. KAVITA BHUTORIA 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA A(SMC) BENCH, KOLKATA [VIRTUAL COURT HEARING] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT I.T.A. NO. 2239/KOL/2019 ASSESSMENT YEAR: 2012-2013 MRS. KAVITA BHUTORIA,.............................. .......................................APPELLANT SHOP NO. 10, GROUND FLOOR, 11, CLIVE ROW, KOLKATA-700001 [PAN:ADBPB5419J] -VS.- INCOME TAX OFFICER,................................ ..........................................RESPONDEN T WARD-35(3 ), KOLKATA, AAYAKAR BHAWAN POORVA, 110, SHANTIPALLY, 7 TH FLOOR, E.M. BYEPASS, KOLKATA-700107 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)-10, KOLKATA DA TED 31.07.2019 . 2. IN THIS CASE, AUTHORIZED REPRESENTATIVE OF THE A SSESSEE HAS MOVED AN APPLICATION SEEKING WITHDRAWAL OF THIS APPEAL ON THE GROUND THAT THE ASSESSEE HAS DECIDED TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEAL UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. T HE 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 UND ER THE SAME SCHEME. 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 ITA NO. 2239/KOL/2019 A.Y. 20 12-2013 M/S. KAVITA BHUTORIA 2 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) MRS. KAVITA BHUTORIA, SHOP NO. 10, GROUND FLOOR, 11, CLIVE ROW, KOLKATA-700001 (2) INCOME TAX OFFICER, WARD-35(3), KOLKATA, AAYAKAR BHAWAN POORVA, 110, SHANTIPALLY, 7 TH FLOOR, E.M. BYEPASS, KOLKATA-700107 KOLKATA-700001 (3) COMMISSIONER OF INCOME TAX (APPEALS)-10, 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.