Mr. Uttam Kumar Mondal, Asansol V. ITO, Ward - 2(2) , Asansol

ITA 55/KOL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0114 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 11 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 11-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA B BENCH, KOLKATA VIRTUAL COURT HEARING (BEFORE SRI WASEEM AHMED, HONBLE ACCOUNTANT MEMBER & SRI PARTHA SARATHI CHAUDHURY, HONBLE JUDICIAL MEMBER) ITA NO. 55/KOL/2019 ASSESSMENT YEAR: 2010-11 MR. UTTAM KUMAR MONDAL...........................................APPELLANT SUMATH PALLY RASH DANGA S.B. GORAI ROAD ASANSOL 713 301 [PAN : ADZPM 7775 Q] VS. INCOME TAX OFFICER, WARD-2(2), ASANSOL...........................RESPONDENT APPEARANCES BY: NONE , APPEARED ON BEHALF OF THE ASSESSEE. SMT. RANU BISWAS, ADDL. CIT D/R, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : NOVEMBER 11 TH , 2020 DATE OF PRONOUNCING THE ORDER : DECEMBER 16 TH , 2020 ORDER PER PARTHA SARATHI CHAUDHURY, JM :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - ASANSOL, (HEREINAFTER THE LD. CIT(A)), PASSED U/S. 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 14/11/2018, FOR THE ASSESSMENT YEAR 2010-11. 3. NONE APPEARED ON BEHALF OF THE ASSESSEE. THERE IS NO PETITION FOR ADJOURNMENT EITHER. UNDER THESE CIRCUMSTANCES, WE DISPOSE OFF THE CASE EX-PARTE , ON MERITS, QUA THE ASSESSEE AFTER HEARING THE LD. DEPARTMENTAL REPRESENTATIVE. 4. THE ASSESSEE HAS FILED AN APPLICATION UNDER VIVAD SE VISWAS SCHEME AND SUBMITTED THAT THE APPEAL MAY BE DISMISSED AS WITHDRAWN. THE LD. D/R SUBMITTED THAT SHE HAS NO OBJECTION IF THE PRAYER OF THE ASSESSEE IS ACCEPTED, SUBJECT TO A RIDER THAT, THE SAME SHOULD BE RESTORED, IN CASE THE APPLICATION FOR SETTLEMENT OF DISPUTE UNDER THE SCHEME IS NOT ACCEPTED BY THE COMPETENT AUTHORITIES. 5. HEARD THE LD. D/R. THE ASSESSEE FILED A LETTER DT. 28/10/2020 FOR WITHDRAWAL OF THE APPEAL STATING THAT HE HAS PREFERRED AN APPLICATION THE VIVAD SE VISWAS SCHEME. THE LETTER IS EXTRACTED UNDER:- 5.1. AFTER PERUSING THE APPLICATION FILED BY THE ASSESSEE AS WITHDRAWN WITH A RESTORATION OF THIS APPEAL SO DISMISSED, IN CASE THE APPLICATION MADE BY THE ASSESSEE UNDER VIVAD SE VISWAS SCHEME 2 AFTER PERUSING THE APPLICATION FILED BY THE ASSESSEE, WE DISMISS AS WITHDRAWN WITH A PROTECTION THAT, THE ASSESSEE WILL BE AT LIBERTY TO APPLY FOR SO DISMISSED, IN CASE THE APPLICATION MADE BY THE ASSESSEE VIVAD SE VISWAS SCHEME IS NOT ACCEPTED BY THE COMPETENT AUTHORITIES. ITA NO. 55/KOL/2019 ASSESSMENT YEAR: 2010-11 MR. UTTAM KUMAR MONDAL WE DISMISS THIS APPEAL OF THE WILL BE AT LIBERTY TO APPLY FOR SO DISMISSED, IN CASE THE APPLICATION MADE BY THE ASSESSEE IS NOT ACCEPTED BY THE COMPETENT AUTHORITIES. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS KOLKATA, THE SD/- [ WASEEM AHMED ] ACCOUNTANT MEMBER DATED : 16.12.2020 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. MR. UTTAM KUMAR MONDAL SUMATH PALLY RASH DANGA S.B. GORAI ROAD ASANSOL 713 301 2. INCOME TAX OFFICER, WARD- 2(2), ASANSOL 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 3 APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. KOLKATA, THE 16 TH DAY OF DECEMBER, 2020 . [ PARTHA SARTHI CHAUDHURY MEMBER 2(2), ASANSOL 5. CIT(DR), KOLKATA BENCHES, KOLKATA. ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES ITA NO. 55/KOL/2019 ASSESSMENT YEAR: 2010-11 MR. UTTAM KUMAR MONDAL . SD/- PARTHA SARTHI CHAUDHURY ] JUDICIAL MEMBER TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES