Sangeeta Bajoria, Kolkata V. I.T.O.,Ward-63(1), Kolkata

ITA 412/KOL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 1437 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 5 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 04-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3); 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA Before SRI MANISH BORAD, ACCOUNTANT MEMBER & SRI SONJOY SARMA, JUDICIAL MEMBER I.T.A. No.: 412/Kol/2019 Assessment Year: 2014-15 Sangeeta Bajoria.....................................................Appellant [PAN: ADJPB 1698 M] Vs. ITO, Ward-63(1), Kolkata......................................Respondent Appearances by: None appeared on behalf of the Assessee. Smt. Ranu Biswas, Addl. CIT, (D/R), appeared on behalf of the Revenue. Date of concluding the hearing : August 2 nd , 2022 Date of pronouncing the order : August 29 th , 2022 ORDER Per Manish Borad, Accountant Member: This appeal filed by the assessee pertaining to the Assessment Year (in short “AY”) 2014-15 is directed against the order passed u/s 250 of the Income Tax Act, 1961 (in short the “Act”) by ld. Commissioner of Income-tax-19, Kolkata [in short ld. “CIT(A)”] dated 11.10.2018 which is arising out of the assessment order framed u/s 143(3) of the Act dated 28.12.2016. 2. Since there was no representation on behalf of the assessee on the date of hearing, this appeal was heard ex-parte on 02.08.2022. Subsequently, before dictating the order, ld. Counsel I.T.A. No.: 412/Kol/2019 Assessment Year: 2014-15 Sangeeta Bajoria. Page 2 of 3 for the assessee has moved an application dated 13.08.2022 requesting for withdrawing the appeal as the assessee has settled the dispute under the “Vivad Se Vishwas Scheme-2020” and due taxes have been paid and Form No. 5 has been issued by ld. PCIT- 3, Mumbai towards full and final settlement of tax arrear determined for AY 2014-15. 3. We have perused the application and also gone through the particulars of Form No. 5 issued by ld. PCIT-3, Mumbai and find that the amount of tax arrear of Rs. 87,42,070/- has been paid by the assessee towards full and final settlement of tax arrear determined under the “Direct Tax Vivad Se Vishwas Scheme-2020” vide order dated 29.12.2020. Since the assessee has successfully completed the formalities under the “Vivad Se Vishwas Act-2020” and has settled the dispute, we accept the assessee’s application of withdrawing the instant appeal. 4. In the result, the assessee’s appeal in ITA No. 412/Kol/2019 is dismissed as withdrawn. Kolkata, the 29 th August, 2022. Sd/- Sd/- [Sonjoy Sarma] [Manish Borad] Judicial Member Accountant Member Dated: 29.08.2022 Bidhan (P.S.) I.T.A. No.: 412/Kol/2019 Assessment Year: 2014-15 Sangeeta Bajoria. Page 3 of 3 Copy of the order forwarded to: 1. Sangeeta Bajoria, Room No. 407, 4 th Floor, 6, Waterloo Street, Kolkata-700 069. 2. ITO, Ward-63(1), Kolkata. 3. CIT(A)-19, Kolkata. 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata. True copy By order Assistant Registrar ITAT, Kolkata Benches Kolkata