Pradeep Kumar Abhani , Kolkata V. ITO, Ward - 35(1) , Kolkata

ITA 2652/KOL/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3364 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 2 month(s) 1 day(s)
• 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: 21-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: N O N E
• Section: 5(2); 22; 6

Judgement Text

ITA NO. 2652/KOL/2018 ASS ESSMENT YEAR: 2014-2015 PRADEEP KUMAR ABHANI 1 IN THE INCOME TAX APPELLATE TRIBUNAL, B(SMC) BENCH, KOLKATA [VIRTUAL COURT HEARING] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT I.T.A. NO. 2652/KOL/2018 ASSESSMENT YEAR: 2014-2015 PRADEEP KUMAR ABHANI,.............................. .......................... APPELLANT P-11, NEW HOWRAH BRIDGE APPROACH ROAD, 2 ND FLOOR, KOLKATA-700001 [PAN:AFFPA8553E] -VS.- INCOME TAX OFFICER,................................ ................................ RESPONDENT WARD-35(1), KOLKATA, AAYAKAR BHAWAN POORVA, 110, SHANTI PALLY, 7 TH FLOOR, KOLKATA-700107 APPEARANCES BY: N O N E, APPEARED ON BEHALF OF THE ASSESSEE SHRI JAYANTA KHANRA, JCIT, SR. D.R., APPEARED ON BE HALF OF THE REVENUE DATE OF CONCLUDING THE HEARING : FEBRUARY 22, 2021 DATE OF PRONOUNCING THE ORDER : FEBRUARY 22, 2021 O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-10, KOLKATA DA TED 20.09.2018 . 2. IN THIS CASE, SHRI ANIL KUMAR KOCHAR, ADVOCATE O F THE ASSESSEE HAS MOVED AN APPLICATION DATED 19.02.2021 SEEKING WITHD RAWAL OF THIS APPEAL ON THE GROUND THAT HE HAS DECIDED TO SETTLE THE DIS PUTE INVOLVED IN THE SAID APPEAL UNDER THE DIRECT TAX VIVAD SE VISHWAS A CT, 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. 5 AS PER SECTION 5(2) READ WITH SECTION 6 OF THE SCHEME ACCE PTING THE ASSESSEES DECLARATION UNDER THE SAME SCHEME. ITA NO. 2652/KOL/2018 ASS ESSMENT YEAR: 2014-2015 PRADEEP KUMAR ABHANI 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SCHEME, 2020, T HE PERMISSION AS SOUGHT BY THE ASSESSEE IS GRANTED AND THIS APPEAL O F THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS 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) PRADEEP KUMAR ABHANI, P-11, NEW HOWRAH BRIDGE APPROACH ROAD, 2 ND FLOOR, KOLKATA-700001 (2) INCOME TAX OFFICER, WARD-35(1), KOLKATA, AAYAKAR BHAWAN POORVA, 110, SHANTI PALLY, 7 TH FLOOR, KOLKATA-700107 (3) COMMISSIONER OF INCOME TAX (APPEALS)-10, 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.