M/s. Hanuman Mal Bhutoria, HUF, Kolkata V. ITO, Ward - 34(3), Kolkata , Kolkata

ITA 361/KOL/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5792 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 11 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 11-01-2021
• Assessment Year: 2014-2015
• Appeal Filed On: 05-03-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL CIT SR DR REVENU
• Assessee Lawyers: MIRAJ D. SHAH
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA C BENCH, KOLKATA (VIRTUAL COURT) (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI SANJAY GARG, JUDICIAL MEMBER) I.T.A. NO. 361/KOL/2018 ASSESSMENT YEAR: 2014-15 M/S. HANUMAN MAL BHUTORIA HUF..........................................................APPELLANT [PAN: AABHH 0955 E] VS. ITO, WARD-34(3), KOLKATA............................................................................................RESPONDENT APPEARANCES BY: SH. MIRAJ D. SHAH, A/R, APPEARED ON BEHALF OF THE ASSESSEE. SH. SUPRIYO PAL, ADDL. CIT, SR. DR, APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JANUARY 11 TH , 2021 DATE OF PRONOUNCING THE ORDER : FEBRUARY 5 TH , 2021 ORDER PER SANJAY GARG, JM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 21.11.2017 OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-10, KOLKATA [HEREINAFTER THE CIT(A)], PASSED U/S. 250 OF THE INCOME TAX ACT, 1961 (THE ACT), FOR THE ASSESSMENT YEAR 2014-15. 2. THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE ASSESSEE IS AVAILING THE VIVAD SE VISHWAS SCHEME AND HAS FILED AN APPLICATION IN THIS REGARD. HE HAS SOUGHT AN ADJOURNMENT OR IN THE ALTERNATIVE PLEADED FOR PROTECTION THAT, IF ITS APPLICATION UNDER THE SCHEME IS REJECTED BY THE AUTHORITIES, THE APPEAL MAY BE RESTORED. HE HAS SUBMITTED THAT IF SUCH AN ASSURANCE IS RECORDED IN THE ORDER, HE WOULD WITHDRAW THIS APPEAL BEFORE THE TRIBUNAL. THE LD. DR HAS NO OBJECTION TO SUCH CONDITIONAL WITHDRAWAL. 3. IN VIEW OF THE SUBMISSIONS, WE DISMISS THIS APPEAL AS WITHDRAWN WITH THE CONDITION THAT THE SAME SHALL BE RESTORED IN CASE THE AUTHORITIES DO NOT APPROVE THE APPLICATION FILED BY THE ASSESSEE FOR RESOLUTION OF THE DISPUTE UNDER VIVAD SE VISHWAS SCHEME . 2 I.T.A. NO. 361/KOL/2018 ASSESSMENT YEAR: 2014-15 M/S. HANUMAN MAL BHUTORIA HUF. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. KOLKATA, THE 5 TH FEBRUARY, 2021. SD/- SD/- [J. SUDHAKAR REDDY] [SANJAY GARG] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 05.02.2021 BIDHAN (P.S.) COPY OF THE ORDER FORWARDED TO: 1. M/S. HANUMAN MAL BHUTORIA HUF, 11, CLIVE ROW, KOLKATA-700 001. 2. ITO, WARD-34(3), KOLKATA. 3. CIT(A)-10, KOLKATA. (SENT THROUGH MAIL) 4. CIT- 5. CIT(DR), KOLKATA BENCHES, KOLKATA. (SENT THROUGH MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES