Sri Naresh Chand Chandak, Kolkata V. I.T.O.,Ward-35(2), Kolkata

ITA 600/KOL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3333 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 10 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 26-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: N O N E

Judgement Text

ITA NO. 600/KOL/2019 ASS ESSMENT YEAR: 2014-2015 SRI NARESH CHAND CHANDAK 1 IN THE INCOME TAX APPELLATE TRIBUNAL, B(SMC) BENCH, KOLKATA [VIRTUAL COURT HEARING] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT I.T.A. NO. 600/KOL/2019 ASSESSMENT YEAR: 2014-2015 SHRI NARESH CHAND CHANDAK,......................... ....................... APPELLANT 277/1, BLOCK-B, BANGUR AVENUE, KOLKATA-700055 [PAN:ACQPC5765L] -VS.- INCOME TAX OFFICER,................................ ................................ RESPONDENT WARD-35(2), KOLKATA, AAYAKAR BHAWAN POORVA, 110, SHANTI PALLY, KOLKATA-700107 APPEARANCES BY: N O N E, APPEARED ON BEHALF OF THE ASSESSEE SHRI JAYANTA KHANRA, JCIT, SR. D.R., APPEARED ON BE HALF OF THE REVENUE DATE OF CONCLUDING THE HEARING : FEBRUARY 24, 2021 DATE OF PRONOUNCING THE ORDER : FEBRUARY 24, 2021 O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-10, KOLKATA DA TED 31.01.2019 . 2. IN THIS CASE, THE ASSESSEE HAS MOVED AN APPLICAT ION SEEKING WITHDRAWAL OF THIS APPEAL ON THE GROUND THAT THE HE HAS DECIDED TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEAL UNDER THE D IRECT TAX VIVAD SE VISHWAS ACT, 2020. THE ASSESSEE HAS DULY FILED THE DECLARATIONS IN FORM NO. 1 AND FORM NO. 2 AND THE DESIGNATED AUTHORITY H AS ISSUED THE CERTIFICATE IN FORM NO. 3 AS PER SECTION 5(1) OF TH E SCHEME ACCEPTING THE ASSESSEES DECLARATION UNDER THE SAME SCHEME. ITA NO. 600/KOL/2019 ASS ESSMENT YEAR: 2014-2015 SRI NARESH CHAND CHANDAK 2 3. KEEPING IN VIEW THESE FACTS AND CIRCUMSTANCES OF THE CASE INCLUDING ESPECIALLY THE FACT THAT THE ASSESSEE HAS DULY COMP LIED WITH THE NECESSARY REQUIREMENTS UNDER VIVAD SE VISHWAS SCHEME, 2020, T HE PERMISSION AS SOUGHT BY THE ASSESSEE IS GRANTED AND THIS APPEAL O F THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON FEBRUARY 24, 2021. SD/- (P.M. JAGTAP) VICE-PRESIDE NT KOLKATA, THE 24 TH DAY OF FEBRUARY, 2021 COPIES TO : (1) SHRI NARESH CHAND CHANDAK, 277/1, BLOCK-B, BANGUR AVENUE, KOLKATA-700055 (2) INCOME TAX OFFICER, WARD-35(2), KOLKATA, AAYAKAR BHAWAN POORVA, 110, SHANTI PALLY, KOLKATA-700107 (3) COMMISSIONER OF INCOME TAX (APPEALS)-10, KOLK ATA; (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.