Kishan Gopal Mohta, Kolkata V. ACIT, Circle-31, Kolkata

ITA 601/KOL/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 2811 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 6 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-10-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 26-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Assessee Lawyers: N O N E
• Keywords: Competent authority
• Section: 22

Judgement Text

1 ITA NO.601/KOL/2019, KISHAN GOPAL MOHTA, AY 2011-12 , C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA [BEFORE SHRI P. M. JAGTAP, VICE PRESIDENT (KZ) & SHRI A. T. VARKEY, JUDICIAL MEMBER ] I.T.A. NO. 601/KOL/2019 ASSESSMENT YEAR: 2011-12 KISHAN GOPAL MOHTA (PAN: ADQPM0469E) VS. ACIT, CIRCLE-31, KOLKATA APPELLANT RESPONDENT DATE OF HEARING (VIRTUAL) 22.10.2021 DATE OF PRONOUNCEMENT 22.10.2021 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI JAYANTA KHANRA, JCIT ORDER PER SHRI A. T. VARKEY, JM: THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINS T THE ORDER OF LD. CIT(A)- 09, KOLKATA DATED 18.01.2019 FOR AY 2011-12. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVE R, VIDE AN APPLICATION DATED 08.10.2021 WHICH IS PLACED ON FILE, THE ASSES SEE HAS SUBMITTED THAT THE ASSESSEE HAS OPTED FOR DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020 (HEREINAFTER, THE SCHEME) AND HAD FILED FORM-1 & FORM-2 BEFORE THE COMPETENT AUTHORITY AND THE COMPETENT AUTHORITY HAS ISSUED FORM NO. 3. ACCORDING TO ASSESSEE, EVEN THOUGH HE IS IN RECEIPT OF FORM 3, HE NEED NOT REMI T ANY TAX SINCE THERE IS REFUND OF RS.20,10,110/- WHICH IS DUE FOR HIM, WHICH HE HAS N OT YET RECEIVED FROM THE DEPARTMENT. ACCORDING TO ASSESSEE, IN THE LIGHT OF THE AFORESAID FACTS, HE REQUESTS TO WITHDRAW THE APPEAL FILED BY HIM. TAKING INTO CO NSIDERATION THE AFORESAID FACTS AND SINCE THE ASSESSEE HAS OPTED FOR THE SCHEME FOR THE AY 2011-12 AND FORM 3 HAS BEEN ISSUED BY THE DEPARTMENT WHICH IS PLACED O N FILE, WE ALLOW THE ASSESSEE TO WITHDRAW THE CAPTIONED APPEAL FILED BY HIM. 2 ITA NO.601/KOL/2019, KISHAN GOPAL MOHTA, AY 2011-12 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISS ED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT ON 22 OCTOBER , 2021. SD/- SD/- (P. M. JAGTAP) (A. T. VARKEY) VICE PRESIDENT JUDICIAL MEMBER DATED: 22 OCTOBER, 2021 JD, SR. PS COPY OF THE ORDER FORWARDED TO: 1. APPELLANT- SHRI KISHAN GOPAL MOHTA, 2 ND FLOOR, CALCUTTA STOCK EXCHANGE BUILDINGS, 7, LYONS RANGE, KOLKATA-700 001. 2. RESPONDENT ACIT, CIRCLE-31, KOLKATA. 3. CIT(A)-9, KOLKATA (SENT THROUGH E-MAIL) 4. CIT, KOLKATA. 5. DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY/DDO ITAT, KOLKATA BENCHES, KOLKATA