Jay Kataria , Kolkata V. ITO, Ward - 31(3) , Kolkata

ITA 2433/KOL/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6093 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 22-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Keywords: Competent authority

Judgement Text

ITA NO.2433/KOL/2018 JAY KATARIA A.Y. 2015-16 1 | P A GE , A , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA [BEFORE SHRI P. M. JAGTAP, VICE-PRESIDENT (KZ) AND SHRI A. T. VARKEY, JM] I.T.A. NO. 2433/KOL/2018 ASSESSMENT YEAR: 2015-16 JAY KATARIA (PAN: BMNPK 5663 H) VS. ITO, WARD-31(3), KOLKATA APPELLANT RESPONDENT DATE OF HEARING (VIRTUAL) 23.04.2021 DATE OF PRONOUNCEMENT 23.04.2021 FOR THE APPELLANT NONE FOR THE RESPONDENT SHRI JAYANTA KHANRA, JCIT, SR. D R ORDER PER SHRI A. T. VARKEY, JM: THIS IS AN APPEAL PREFERRED BY THE ASSESSEE IS AGA INST THE ORDER OF LD. CIT(A)-9, KOLKATA DATED 25.10.2018 FOR ASSESSMENT YEAR 2015-1 6. 2. IT HAS BEEN INTIMATED TO US THAT THE ASSESSEE HAS OPTED FOR THE SCHEME UNDER VIVAD SE VISHWAS ACT, 2020 (HEREINAFTER THE SCHEME) AN D FILED FORM NO. 1 AND 2 BEFORE THE COMPETENT AUTHORITY AND IS AWAITING/RECEIVED FORM N O. 3. IN CASE IF THE ASSESSEE HAS RECEIVED FORM NO. 3, PURSUANT TO THE ASSESSEE OPTIN G FOR THE SCHEME THEN THE APPEAL OF THE ASSESSEE TO BE DEEMED TO HAVE BEEN AND THE APPEAL O F ASSESSEE WOULD STAND DISMISSED AS WITHDRAWN. 3. AND IN CASE IF THE COMPETENT AUTHORITY UNDER THE SCHEME HAS NOT ACCEPTED THE PROPOSAL MOVED BY THE ASSESSEE FOR SETTLEMENT UNDER THE SCHEME THEN, IT IS AT LIBERTY TO MOVE AN APPLICATION FOR RECALLING THE ORDER DISMIS SING AT AS WITHDRAWN. ITA NO.2433/KOL/2018 JAY KATARIA A.Y. 2015-16 2 | P A GE 4. NEEDLESS TO SAY, THAT THIS ACTION OF OURS WILL N OT PRECLUDE THE ACTION OF THE COMPETENT AUTHORITY TO ACCEPT THE PROPOSAL OF THE A SSESSEE BY ISSUING FORM NO. 3 IN ACCORDANCE TO LAW AND AS PER THE SCHEME. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TR EATED AS DISMISSED IN TERMS AS STATED SUPRA. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (P. M. JAGTAP) (A. T. VARKEY) VICE-PRESIDENT JUDICIA L MEMBER DATED: 23.04.2021 SB, SR. PS COPY OF THE ORDER FORWARDED TO: 1. APPELLANT- JAY KATARIA, 8B, 8 TH FLOOR, RAMESHWARA APARTMENT, 19A, SARAT BOSE ROAD, BHOWANIPUR-700020 2. RESPONDENT ITO, WARD-31(3), KOLKATA 3. THE CIT(A)- 9, 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