Sakuntala Devi Garg, Jalpaiguri V. I.T.O.,Ward-1(4), Jalpaiguri

ITA 291/KOL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3363 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 19-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 6; 5(2); 22

Judgement Text

ITA NO. 291/KOL/2019 ASS ESSMENT YEAR: 2015-2016 SAKUNTALA DEVI GARG 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. 291/KOL/2019 ASSESSMENT YEAR: 2015-2016 SAKUNTALA DEVI GARG,............................... ............................. APPELLANT C/O. RAMNIWAS GARG, BANARHAT BAZAR, BANARHAT, JALPAIGURI-735202 [PAN:ADMPG1070F] -VS.- INCOME TAX OFFICER,................................ ................................ RESPONDENT WARD-1(4), JALPAIGURI, C.R. BUILDING, NAYA BASTI, JALPAIGURI-735101 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), JALPAIGURI . 2. IN THIS CASE, THE ASSESSEE HAS MOVED AN APPLICAT ION DATED 17.02.2021 SEEKING WITHDRAWAL OF THIS APPEAL ON THE GROUND THAT SHE HAS DECIDED TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEAL UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. THE ASSESSEE HAS D ULY FILED THE DECLARATIONS IN FORM NO. 1 AND FORM NO. 2 AND THE D ESIGNATED AUTHORITY HAS ISSUED THE CERTIFICATE IN FORM NO. 5 AS PER SEC TION 5(2) READ WITH SECTION 6 OF THE SCHEME ACCEPTING THE ASSESSEES DE CLARATION UNDER THE SAME SCHEME. ITA NO. 291/KOL/2019 ASS ESSMENT YEAR: 2015-2016 SAKUNTALA DEVI GARG 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SCHEME, 2020, T HE PERMISSION AS SOUGHT BY THE ASSESSEE IS GRANTED AND THIS APPEAL O F THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN.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) SAKUNTALA DEVI GARG, C/O. RAMNIWAS GARG, BANARHAT BAZAR, BANARHAT, JALPAIGURI-735202 (2) INCOME TAX OFFICER, WARD-1(4), JALPAIGURI, C.R. BUILDING, NAYA BASTI, JALPAIGURI-735101 (3) COMMISSIONER OF INCOME TAX (APPEALS), JALPAIGU RI; (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.