Rajesh Garg, Kolkata V. D.C.I.T.,CC-2(4), Kolkata

ITA 441/KOL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 8989 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-09-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 07-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

ITA No. 441/KOL/2019 Assessment Year : 2014-2015 Rajesh Garg 1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. No. 441/KOL/2019 Assessment Year: 2014-2015 Rajesh Garg,......................................................................................Appellant C/o. S.D. Verma, Advocate, 7, Rabindra Sarani, Kolkata-700001 [PAN: ADSPG1810D] -Vs.- Deputy Commissioner of Income Tax,................................................Respondent Central Circle-2(4), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, E.M. Bypass, Kolkata-700107 Appearances by: S r i S . D . V e r m a , A d v o c a t e , a p p e a r e d o n b e h a l f o f t h e a s s e s s e e S m t . R a n u B i s w a s , A ddl . C I T, a p p e a r e d o n b e h a l f o f t h e R e v e n u e Date of concluding the hearing : September 08, 2022 Date of pronouncing the order: September 08, 2022 O R D E R Per Rajesh Kumar, Accountant Member:- The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals)-20, Kolkata dated 20.02.2019 passed for the assessment year 2014-15. 2. In this case, Shri S.D. Verma, ld. Authorized Representative of the assessee has moved an application dated 4 th August, 2022 stating therein that the assessee has resolved the issue in dispute with the Revenue under Vivad Se Viswas Scheme. For buttressing this plea, ld. A.R. has filed a copy of Declaration in Form No. 5 which is being placed on record. Since the Department has issued Form No. 5, which is the ultimate declaration for the resolution of the dispute with the assessee, therefore, there is no ITA No. 441/KOL/2019 Assessment Year : 2014-2015 Rajesh Garg 2 ideal to keep this appeal pending. Accordingly, we dismiss this appeal of the assessee on the ground that dispute has been resolved under Vivad Se Viswas Scheme. 3. In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open Court on September 08, 2022. Sd/- Sd/- (Rajpal Yadav) (Rajesh Kumar) Vice-President (KZ) Accountant Member Kolkata, the 8 th day of September, 2022 C o p i e s t o : ( 1 ) Rajesh Garg, C/o. S.D. Verma, Advocate, 7, Rabindra Sarani, Kolkata-700001 (2) Deputy Commissioner of Income Tax, Central Circle-2(4), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, E.M. Bypass, Kolkata-700107 ( 3 ) C o m m i s s i o n e r o f I n c o m e T a x ( A p p e a l s ) - 2 0 , Ko l k a t a ( 4 ) C o m m i s s i o n e r o f I n c o m e T a x - , K o l k a t a ( 4 ) T h e D e p a r t m e n t a l R e p r e s e n t a t i v e ( 5 ) G u a r d F i l e TR U E C O P Y B y o r d e r A s s i s t a n t R e g i s t r a r , I n co m e Ta x A p p e l l a t e Tr i b u n a l , Ko l k a t a B e n c h e s , Ko l k a t a Laha/Sr. P.S.