Manisha Gupta, Kolkata V. ITO, Ward-47(1), Kolkata

ITA 2508/KOL/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8586 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 3 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 27-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA J CIT SR D R RE
• Assessee Lawyers: N O N E
• Section: 201; 22; 2

Judgement Text

ITA NO S . 2 5 0 8 & 2509 / KOL /201 9 ASSESSMENT YEAR S : 201 1 - 201 2 & 2012 - 2013 MA NISHA GUPTA 1 IN THE INCOME TAX APPELLATE TRIBUNAL, A (SMC) BENCH , KOLKATA [VIRTUAL COURT HEARING] BEFORE SHRI P.M. JAGTAP, VICE - PRESIDENT I.T.A. NO S . 2 50 8 & 2509 / KOL /201 9 ASSESSMENT YEAR S : 201 1 - 201 2 & 2012 - 2013 MA NISHA GUPTA,................................. . . ...... . ..................... ..... . APPELLANT C/O. AGARWAL VISHWANATH & ASSOCIATES, 133/1/1A, S.N. BANERJEE ROAD, PUSHKAL BHAWAN, 3 RD FLOOR, KOLKATA - 700013 [PAN:A JWPG3865A ] - VS. - INCOME TAX OFFICER , ................................ ....................... ......... RESPONDENT WARD - 4 7 ( 1 ), KOLKATA , 3, GOVERNMENT PLACE (WEST) , KOLKATA - 7000 01 APPEARANCES BY: N O N E, A P PEARED ON BEHALF OF THE ASSESSEE S HRI JAYANTA KHANRA . J CIT, SR. D.R., APPEARED ON BEHALF OF THE REVENUE DATE OF CONCLUDING THE HEARING : MARCH 2 5 , 202 1 DATE OF PRONOUNCING THE ORDER : MARCH 2 5 , 2021 O R D E R TH E S E APPEAL S BEING I.T.A. NOS. 2508/KOL/2019 AND 2509/KOL/2019 FILED BY THE ASSESSE E ARE DIRECTED AGAINST THE ORDER S OF LD. C OMMISSIONER OF INCOME TAX (APPEALS) - 1 4 , KOLKATA DATED 1 3 . 0 9 .201 9 AND 23.10.2019 RESPECTIVELY . 2. IN TH E S E CASE S , SHRI K.K. GOSWAMI , LD. A UTHORIZED REPRESENTATIVE OF THE ASSESSEE HAS MOVED AN APPLICATION DATED 22 .03.2021 SEEKING WITHDRAWAL OF TH E S E APPEAL S ON THE GROUND THAT T HE ASSESSEE HAS DECIDED TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEAL S UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. THE ASSESSEE HAS DULY FILED THE DECLARATIONS IN FORM NO. 1 AND FORM NO. 2 FOR BOTH THE APPEALS AND THE DESIGNATED ITA NO S . 2 5 0 8 & 2509 / KOL /201 9 ASSESSMENT YEAR S : 201 1 - 201 2 & 2012 - 2013 MA NISHA GUPTA 2 AUTHORITY HAS ISSUED THE CERTIFICATE S IN FORM NO. 3 AS PER SECTION 5(1) OF THE SCHEME ACCEPTING THE ASSESSEES DECLARATION S U NDER THE SAME SCHEME. 3. KEEPING IN VIEW THESE FACTS AND CIRCUMSTANCES OF THE CASE INCLUDING ESPECIALLY THE FACT THAT THE ASSESSEE HAS DULY COMPLIED WITH THE NECESSARY REQUIREMENTS UNDER VIVAD SE VISHWAS SCHEME, 2020, THE PERMISSION S AS SOUGHT BY THE LD. AUTHORIZED REPRESENTATIVE OF THE ASSESSEE ARE GRANTED AND TH E S E APPEAL S OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. 4 . IN THE RESULT, BOTH THE APPEAL S FILED BY THE ASSESSE E ARE DIS MISSED AS WITHDRAWN. ORDER PRONOUNC ED IN THE OPEN COURT ON MARCH 2 5 , 20 2 1 . SD/ - (P.M. JAGTAP) VICE - PRESIDENT KOLKATA, THE 2 5 TH DAY OF MARCH , 20 2 1 COPIES TO : (1) MANISHA GUPTA, C/O. A GARWAL VISHWANATH & ASSOCIATES, 133/1/1A, S.N. BANERJEE ROAD, PUSHKAL BHAWAN, 3 RD FLOOR, KOLKATA - 700013 (2) INCOME TAX OFFICER, WARD - 47(1), KOLKATA, 3, GOVERNMENT PLACE (WEST), KOLKATA - 700001 ( 3 ) COMMISSIONER OF INCOME TAX (APPEALS ) - 1 4 , KOLKATA ; (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.