Aditya Karwa , Hooghly V. ITO, Ward - 23(3) , Hooghly

ITA 2672/KOL/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 6945 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 7 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-08-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 13-08-2021
• Assessment Year: 2015-2016
• Appeal Filed On: 26-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 6; 5(2); 13; 20

Judgement Text

ITA NO. 2672/KOL/2018 A.Y. 20 15-2016 ADITYA KARWA 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA B(SMC) BENCH, KOLKATA [VIRTUAL COURT HEARING] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT I.T.A. NO. 2672/KOL/2018 ASSESSMENT YEAR: 2015-2016 ADITYA KARWA,...................................... ...........................................APPELLAN T 107A, N.K. BANERJEE STREET, MUKHERJEE PLAZA, RISHRA, HOOGLY-712248 [PAN:APJPK1553J] -VS.- INCOME TAX OFFICER,................................ ..........................................RESPONDEN T WARD-23(3 ), HOOGHLY APPEARANCES BY: SHRI S.M. SURANA, A.R., APPEARED ON BEHALF OF THE A SSESSEE SHRI JAYANTA KHANRA, JCIT , SR. D.R., APPEARED ON BEHALF OF THE REVENUE DATE OF CONCLUDING THE HEARING : AUGUST 13, 2021 DATE OF PRONOUNCING THE ORDER : AUGUST 13, 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)-6, KOLKATA DAT ED 31.10.2018 . 2. IN THIS CASE, SHRI SUMERMAL SURANA, ADVOCATE OF THE ASSESSEE HAS MOVED AN APPLICATION DATED 11.08.2021 SEEKING WITHD RAWAL OF THIS APPEAL ON THE GROUND THAT THE APPEAL HAS BEEN SETTLED UNDE R THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. THE ASSESSEE HAS DULY FILED THE COPY OF THE CERTIFICATE IN FORM 5 FOR FULL AND FINAL SETTLEMENT OF TAX ARREAR UNDER SECTION 5(2) READ WITH SECTION 6 OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. 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 ITA NO. 2672/KOL/2018 A.Y. 20 15-2016 ADITYA KARWA 2 SOUGHT BY SHRI S.M. SURANA, LD. ADVOCATE OF THE ASS ESSEE IS GRANTED AND THIS APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRA WN. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON AUGUST 13, 20 21. SD/- (P.M. JAGTAP) VICE-PRESIDENT KOLKATA, THE 13 TH DAY OF AUGUST, 2021 COPIES TO : (1) ADITYA KARWA, 107A, N.K. BANERJEE STREET, MUKHERJEE PLAZA, RISHRA, HOOGLY-712248 (2) INCOME TAX OFFICER, WARD-23(3 ), HOOGHLY (3) COMMISSIONER OF INCOME TAX (APPEALS)-6, KOLKA TA, (4) COMMISSIONER OF INCOME TAX , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER SENIOR PRI VATE SECRETARY/DDO, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.