Adarsh Sadani, Kolkata V. ITO, Ward-10(3), Kolkata

ITA 520/KOL/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7645 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 06-10-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MRS RANU BISWAS CITSRDR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER . /ITA NO.520/KOL/2020 ASSESSMENT YEAR:2013-14 ADARSH SADANI 1 ST FLOOR, 2A, SARAT BOSE ROAD, KOLKATA-700020 [ PAN NO.AKUPS 6160 M ] / V/S . INCOME TAX OFFICER, WARD-10(3), AAYAKAR BHAWAN P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 /APPELLANT .. /RESPONDENT HEARING THROUGH VIDEO CONFERENCING /BY APPELLANT NONE /BY RESPONDENT MRS. RANU BISWAS, ADDL. CIT-SR-DR /DATE OF HEARING 06-01-2021 /DATE OF PRONOUNCEMENT 06-01-2021 /O R D E R THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESS EE AGAINST THE ORDER DATED 11.06.2019 OF THE COMMISSIONER OF INCOME-TAX (APPEA LS)-17, KOLKATA [HEREINAFTER REFERRED TO AS CIT(A)]. 2. IT TRANSPIRES AT THE OUTSET THAT THE ASSESSEES APPEAL SUFFER FROM 155 DAYS DELAY IN FILING STATED TO BE ATTRIBUTABLE TO COMMUNICATIO N GAP WITH THE ARGUING COUNSEL AND IN COMPILATION OF NECESSARY RECORD. LEARNED DR IS E QUALLY FAIR IN NOT DISPUTING ALL THESE AVERMENTS. I THEREFORE CONDONE THE 155 DAYS DELAY IN THIS ASSESSEES APPEAL. THE SAME IS TAKEN UP FOR ADJUDICATION ON MERITS. ITA NO.520/KOL/2020 A.Y. 2013-14 ADARSH SADANI VS. ITO, WD-10( 3),KOL. PAGE 2 3. AT THE OUTSET, THE ASSESSEE HAS OPTED FOR VIVIAD SE VISHWAS SCHEME 2020 AND, THEREFORE, HE INTENDS TO WITHDRAW THE PRESENT APPEAL BY FILING A SEPARATE APPLICATION DATED 06.01.2021 FOR WITHDRAWAL OF THE APPEAL. THE LD. DR HAS NO OBJECTION FOR THE SAID WITHDRAWAL. IN VIEW OF THE ABOVE, THE APPEAL OF THE ASSESSEE IS HEREBY DISMISSED AS WITHDRAWN . ORDER PRONOUNCED IN OPEN COURT AT THE CLOSE OF THE HEARING ON WEDNESDAY, 6 TH JANUARY, 2021 . SD/- (SANJAY. GARG) JUDICIAL MEMBE R KOLKATA, *DKP/SR.PS ' - 06/01/2021 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-ADARSH SADANI 1ST FLOOR, 2A, SARAT BOSE ROAD, KOL-20 2. /RESPONDENT-ITO WD-10(3), AAYAKAR BHAWA, P-7, CHOWR INGHEE SQUARE, KOLKATA-700 06 9 3. % ' / CONCERNED CIT 4. ' - / CIT (A) 5. ( ++% , % / DR, ITAT, KOLKATA 6. - / GUARD FILE. BY ORDER/ , /TRUE COPY/ %,