Doctor Dipak Kumar Das, Midnapore V. ACIT, Circle - 1, Midnapore

ITA 25/KOL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1590 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 11 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 03-12-2020
• Assessment Year: 2011-2012
• Appeal Filed On: 04-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA C BENCH, KOLKATA (VIRTUAL COURT) (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI S.S. GODARA, JUDICIAL MEMBER) I.T.A. NO. 25/KOL/2019 ASSESSMENT YEAR: 2011-12 DOCTOR DIPAK KUMAR DAS..................................................................................................APPELLANT [PAN: ADFPD 9296 F] VS. ACIT, CIRCLE-1, MIDNAPORE......................................................................RESPONDENT APPEARANCES BY: NONE APPEARED ON BEHALF OF THE ASSESSEE. SH. SUPRIYO PAL, ADDL. CIT, APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : DECEMBER 3 RD , 2020 DATE OF PRONOUNCING THE ORDER : DECEMBER 9 TH , 2020 ORDER PER J. SUDHAKAR REDDY, AM : THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-11, KOLKATA, [HEREINAFTER THE CIT(A)], PASSED U/S. 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DATED 24.07.2018 FOR THE ASSESSMENT YEAR 2011-12. 2. THERE IS A DELAY OF 40 DAYS IN FILING OF THE APPEAL. AFTER PERUSING THE CONDONATION PETITION EXPLAINING THE REASON FOR THE DELAY, WE ARE CONVINCED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM FILING OF THE APPEAL WITHIN TIME. HENCE WE CONDONE THE DELAY AND ADMIT THE APPEAL. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE IS AVAILING THE VIVAD SE VISHWAS SCHEME AND HAS FILED AN APPLICATION IN THIS REGARD. HE WANTED AN ADJOURNMENT OR IN THE ALTERNATIVE PLEADED FOR PROTECTION THAT, IF ITS APPLICATION UNDER THE SCHEME IS REJECTED BY THE AUTHORITIES, THE APPEAL MAY BE RESTORED. HE SUBMITTED THAT IF SUCH AN ASSURANCE IS RECORDED IN THE ORDER, HE WOULD WITHDRAW THIS APPEAL BEFORE THE TRIBUNAL. THE LD. D/R HAD NO OBJECTION. 2 I.T.A. NO. 25/KOL/2019 ASSESSMENT YEAR: 2011-12 DOCTOR DIPAK KUMAR DAS. 3. AFTER HEARING THE LD. D/R, WE DISMISS THIS APPEAL AS WITHDRAWN WITH THE CONDITION THAT THE SAME SHALL BE RESTORED IN CASE THE AUTHORITIES DO NOT APPROVE THE APPLICATION FILED BY THE ASSESSEE FOR RESOLUTION OF THE DISPUTE UNDER VIVAD SE VISHWAS SCHEME . 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. KOLKATA, THE 9 TH DECEMBER, 2020. SD/- SD/- [S.S. GODARA] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 09.12.2020 BIDHAN (P.S.) COPY OF THE ORDER FORWARDED TO: 1. DOCTOR DIPAK KUMAR DAS, 375, MICHAEL MADHUSUDAN NAGAR, MIDNAPORE-721 001. 2. ACIT, CIRCLE-1, MIDNAPORE. 3. CIT(A)-11, KOLKATA. (SENT THROUGH MAIL) 4. CIT- 5. CIT(DR), KOLKATA BENCHES, KOLKATA. (SENT THROUGH MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES