Mr. Rajeev Jhunjhunwala, Howrah V. DCIT, Circle - 47, Kolkata

ITA 2396/KOL/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3366 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 19-11-2018
• Court: TRIBUNAL

Judgement Text

ITA NOS. 2396 & 2397/KOL/2018 ASS ESSMENT YEARS: 2014-2015 & 2015-2016 RAJEEV JHUNJHUNWALA 1 IN THE INCOME TAX APPELLATE TRIBUNAL, C(SMC) BENCH, KOLKATA [VIRTUAL COURT HEARING] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT I.T.A. NOS. 2396 & 2397/KOL/2018 ASSESSMENT YEARS: 2014-2015 & 2015-2016 MR. RAJEEV JHUNJHUNWALA,........................... .......................... APPELLANT 77/79, SRI AROBINDA ROAD, SALKIA, HOWRAH-711106 [PAN:ACPPJ2327N] -VS.- DEPUTY COMMISSIONER OF INCOME TAX,................. ................ RESPONDENT CIRCLE-47, 3, GOVERNMENT PLACE (WEST), KOLKATA-700001 APPEARANCES BY: N O N E, APPEARED ON BEHALF OF THE ASSESSEE SHRI JAYANTA KHANRA, JCIT, SR. D.R. APPEARED ON BEH ALF OF THE REVENUE DATE OF CONCLUDING THE HEARING : FEBRUARY 22, 2021 DATE OF PRONOUNCING THE ORDER : FEBRUARY 22, 2021 O R D E R THESE APPEALS FILED BY THE ASSESSEE ARE DIRECTED A GAINST THE ORDERS OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-14, KO LKATA BOTH DATED 31.08.2018 . 2. IN THIS CASE, THE LD. AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE SUBMITTED THAT HE HAS DECIDED TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEALS UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 AND HAS DULY FILED THE DECLARATIONS IN FORM NO. 1 AND FORM NO. 2 BUT THE DESIGNATED AUTHORITY HAS NOT ISSUED THE CERTIFICATE IN FORM NO . 3 AS PER SECTION 5(1) OF THE SCHEME SO FAR DETERMINING THE TAX PAYABLE BY HIM UNDER THE SAME SCHEME. ITA NOS. 2396 & 2397/KOL/2018 ASS ESSMENT YEARS: 2014-2015 & 2015-2016 RAJEEV JHUNJHUNWALA 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, I PERMIT THE ASSESSEE TO WITHDRAW THESE APPEALS AND DISMISS THE APPEALS WITH THE LIBERTY TO THE ASSESSEE THAT IN CASE, THERE IS ANY PROBLEM IN ISSUANCE OF THE CERTIFICATE IN FORM NO. 3 BY THE DESIGNATED AUT HORITY OR ANY OTHER SUCH SITUATION MAKING THE ASSESSEE NOT ELIGIBLE TO OPT FOR THE VIVAD SE VISHWAS SCHEME, 2020, IT WILL HAVE THE LIBERTY TO A PPROACH THIS TRIBUNAL WITH A REQUEST FOR RESTORATION OF THESE APPEALS. 4. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASS ESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON FEBRUARY 22, 2021. SD/- (P.M. JAGTAP) VICE-PRESIDE NT) KOLKATA, THE 22 ND DAY OF FEBRUARY, 2021 COPIES TO : (1) MR. RAJEEV JHUNJHUNWALA, 77/79, SRI AROBINDA ROAD, SALKIA, HOWRAH-711106 (2) DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-47, 3, GOVERNMENT PLACE (WEST), KOLKATA-700001 (3) COMMISSIONER OF INCOME TAX (APPEALS)-14, 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.