Shri Tapan Kumar Das, Nadia V. D.C.I.T.(IT)-2(1), Kolkata

ITA 2648/KOL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1491 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 27-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH (C), KOLKATA [BEFORE SHRI P.M. JAGTAP, HONBLE VICE PRESIDENT (KZ) & SHRI A.T. VARKEY, HONBLE JUDICIAL MEMBER] [THROUGH VIRTUAL COURT] I.T.A. NO. 2648/KOL/2019 ASSESSMENT YEAR: 2015-16 SHRI TAPAN KUMAR DAS........................................................................................................APPELLANT A-8/51, KALYANI, NADIA 741 235. [PAN: AJMPD 3453 D] VS DCIT, INTERNATIONAL TAXATION, CIRCLE 2(1), KOLKATA....................RESPONDENT APPEARANCES BY: NONE APPEARING ON BEHALF OF THE ASSESSEE. SMT. RANU BISWAS, ACIT, SR. DR APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : FEBRUARY 12, 2021 DATE OF PRONOUNCING THE ORDER : FEBRUARY 12, 2021 ORDER PER BENCH: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-22, KOLKATA DATED 30.09.2019. 2. IN THIS CASE, THE LD. COUNSEL FOR THE ASSESSEE HAS MOVED AN APPLICATION DATED 10.02.2021 SEEKING WITHDRAWAL OF THIS APPEAL ON THE GROUND THAT HE HAS DECIDED TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEAL UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. THE ASSESSEE HAS DULY FILED THE DECLARATIONS IN FORM NO. 1 AND FORM NO. 2 AND THE DESIGNATED AUTHORITY HAS ISSUED THE CERTIFICATE IN FORM NO. 3 AS PER SECTION 5(1) OF THE SCHEME ACCEPTING THE ASSESSEES DECLARATION UNDER THE SAME SCHEME. 2 I.T.A. NO. 2648/KOL/2019 ASSESSMENT YEAR: 20115-16 SHRI TAPAN KUMAR DAS 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SCHEME, 2020, THE PERMISSION AS SOUGHT BY THE ASSESSEE IS GRANTED AND THIS APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH FEBRUARY, 2021. SD/- SD/- (A.T. VARKEY) (P.M. JAGTAP) (JUDICIAL MEMBER) VICE PRESIDENT DATED: 12/02/2021 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. SHRI TAPAN KUMAR DAS, A-8/51, KALYANI, NADIA 741 235. 2. DCIT, INTERNATIONAL TAXATION, CIRCLE 2(1), KOLKATA 700 107. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, ASSISTANT REGISTRAR ITAT, KOLKATA