Pritika Somani Minor Beneficiary Trust , Kolkata V. ITO, Ward - 35(1) , Kolkata

ITA 2324/KOL/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5830 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 2 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 12-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A (VIRTUAL COURT HEARING), BENCH KOLKATA BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI SANJAY GARG, JUDICIAL MEMBER I.T.A. NO.94/KOL/2020 ASSESSMENT YEAR: 2015-16 GAURIKA SOMANI MINOR BENEFICIARY TRUST...................APPELLANT 143/1/1, COTTON STREET, BURRABAZAR KOLKATA-700007. [PAN :AABTG8424B] VS ITO, WARD-34(4), KOLKATA..RESPONDENT I.T.A. NO.2324/KOL/2018 ASSESSMENT YEAR: 2015-16 PRITIKA SOMANI MINOR BENEFICIARY TRUST.....................APPELLANT 143/1/1, COTTON STREET, BURRABAZAR KOLKATA-700007. [PAN :AACTP2266M] VS ITO, WARD-35(1), KOLKATA..RESPONDENT APPEARANCES BY: NONE APPEARED ON BEHALF OF THE ASSESSEE. SHRI DHRUBOJHOTI ROY, JCIT, DR, APPEARED ON BEHALF OF THE RESPONDENT. DATE OF CONCLUDING THE HEARING : JANUARY 22, 2021 DATE OF PRONOUNCING THE ORDER : FEBRUARY 03, 2021 ORDER PER BENCH:- BOTH THESE APPEALS FILED BY THE ASSESSEES ARE DIRECTED AGAINST THE SEPARATE ORDERS OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) (HEREINAFTER THE LD. CIT(A)) PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT). 2. NONE APPEARED ON BEHALF OF THE ASSESSEES. IT IS NOTICED THAT APPLICATIONS FOR WITHDRAWAL OF THE APPEALS HAVE BEEN PLACED IN FILE, WHEREIN THE ASSESSEES HAVE STATED THAT THEY HAVE OPTED FOR DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020 AND HAVE REQUESTED THAT THEY BE PERMITTED TO WITHDRAW THEIR RESPECTIVE APPEALS. THESE APPLICATIONS ARE ACCEPTED AND THESE APPEALS ARE DISMISSED AS WITHDRAWN. 3. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. KOLKATA, THE 3 RD FEBRUARY, 2021 SD/- SD/- [ SANJAY GARG ] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 03.02.2021 RS, SR. P.S. 2 I.T.A. NO.94/KOL/2020, I.T.A. NO.2324/KOL/2018 GAURIKA SOMANI MINOR BENEFICIARY TRUST, PRITIKA SOMANI MINOR BENEFICIARY TRUST COPY OF THE ORDER FORWARDED TO: 1 . (I) GAURIKA SOMANI MINOR BENEFICIARY TRUST, (II) PRITIKA SOMANI MINOR BENEFICIARY TRUST, 2. (I) ITO, WARD-34(4), KOLKATA (II) ITO, WARD-35(1), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), TRUE COPY BY ORDER ASSISTANT REGISTRAR , KOLKATA BENCHES