Smt.Lila Devi Gourisaria, Kolkata V. A.C.I.T.,CC-2(3), Kolkata

ITA 312/KOL/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 7968 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-08-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 13-03-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS
• Assessee Lawyers: SIKHA AGARWAL

Judgement Text

1 ITA NO.312/KOL/2020 SMT. LILA DEVI GOURISARIA., AY 2013-14 , B , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOLKATA ( ) . . , . , ) [BEFORE SHRI A. T. VARKEY, JM AND DR. ARJUN LAL SAINI, AM] ITA NO. 312/KOL/2020 ASSESSMENT YEAR: 2013-14 SMT. LILA DEVI GOURISARIA (PAN: AGWPG0312M) VS. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(3), KOLKATA APPELLANT RESPONDENT DATE OF HEARING (VIRTUAL) 24.08.2020 DATE OF PRONOUNCEMENT 24.08.2020 FOR THE APPELLANT SMT. SIKHA AGARWAL, AR FOR THE RESPONDENT SMT. RANU BISWAS, ADDL. CIT ORDER SHRI A. T. VARKEY, JM THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-20, KOLKATA DATED 31-01-2020 FOR THE ASSESSMENT YEAR 2013-14 CONFIRMING THE ACTION OF THE AO U/S. 271AAB OF THE INCOME-TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT). 2. AT THE OUTSET, THE LD. AR FOR THE ASSESSEE SMT. SIKHA AGARWAL SUBMITTED THAT THE ASSESSEE HAS SUBMITTED FORM FOR FILING DECLARATION AND UNDERTAKING UNDER SUB-SECTION (5) OF SECTION 4 OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 ON 19.08.2020 BEFORE THE DEPARTMENT AND IS AWAITING THE APPROVAL FROM THE LD. PR. CIT. SINCE THE ASSESSEE PREFERRED TO OPT FOR THE SCHEME VIVAD SE VISHWAS AS ANNOUNCED BY THE GOVT. OF INDIA AND THE ASSESSEE HAS FILED THE REQUISITE FORM ON 19.08.2020 AND IS AWAITING APPROVAL FROM THE LD. PR. CIT, WE ALLOW THE ASSESSEE TO WITHDRAW THE APPEAL SUBJECT TO CAVEAT THAT IN CASE THE DEPARTMENT DOES NOT APPROVE THE ASSESSEES ACTION THEN THE APPEAL WILL BE RESTORED ON AN APPLICATION FILED BY THE ASSESSEE IN ACCORDANCE TO LAW. THEREFORE, THE APPEAL OF ASSESSEE IS TREATED TO BE DISMISSED AS WITHDRAWN. 2 ITA NO.312/KOL/2020 SMT. LILA DEVI GOURISARIA., AY 2013-14 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- ( ARJUN LAL SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 24TH AUGUST, 2020 JD(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SMT. LILA DEVI GOURISARIA, SHOP NO. B-8, A. C. MARKET, C/O GOURISARIA SAREE KENDRA, 1, SHAKESPEARE SARANI, KOLKATA-700 071. 2 RESPONDENT ACIT, CENTRAL CIRCLE-2(3), KOLKATA. 3. 4. 5. CIT(A)-20, KOLKATA (SENT THROUGH E-MAIL) CIT, KOLKATA. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) BY ORDER, / TRUE COPY, ASSISTANT REGISTRAR