Rahul Agarwal, Howra V. ACIT, Cir.-46, Kolkata

ITA 627/KOL/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5968 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-02-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2016-2017
• Appeal Filed On: 18-12-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 250; 22; 101

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH C, KOLKATA VIRTUAL HEARING [BEFORE SHRI J. SUDHAKAR REDDY, HONBLE ACCOUNTANT MEMBER & SHRI ABY T. VARKEY, HONBLE JUDICIAL MEMBER] I.T.A. NO. 627/KOL/2020 ASSESSMENT YEAR: 2016-17 RAHUL AGARWAL...................................APPELLANT 6/7, NEW SEAL LANE HOWRAH 711 101 [PAN : ANEPA 3656 P] ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-46, KOLKATA....................................RESPONDENT APPEARANCES BY: SHRI MANISH TIWARI, FCA, APPEARED ON BEHALF OF THE ASSESSEE. SHRI DHRUBAJYOTI ROY, JCIT, D/R. APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JANUARY 22 ND , 2020 DATE OF PRONOUNCING THE ORDER : FEBRUARY 3 RD , 2021 ORDER PER J. SUDHAKAR REDDY, AM :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 14, KOLKATA, (HEREINAFTER THE LD.CIT(A)), PASSED U/S. 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 22/11/2019 FOR THE ASSESSMENT YEAR 2016-17. 2. THERE IS A DELAY OF 311 (THREE HUNDRED ELEVEN) DAYS IN FILING OF THIS APPEAL BY THE ASSESSEE. AFTER PERUSING THE PETITIONS FOR CONDONATION FOR DELAY, WE ARE CONVINCED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE IN FILING THE APPEALS IN TIME. HENCE, WE CONDONE THE DELAY AND ADMIT THE APPEAL. THE ASSESSEE INTENDS TO AVAIL VIVAD SE VISHWAS SCHEME. 3. THE REGISTRY IS FURTHER DIRECTED TO POST THE CASE FOR HEARING ON OUT OF TURN BASIS IN DUE COURSE IN CASE THE ASSESSEE DOES NOT AVAIL THE VIVAD SE VISHWAS SCHEME AND WITHDRAW THE APPEAL. 4. ORDERED ACCORDINGLY. KOLKATA, THE 3 RD DAY OF FEBRUARY, 2021 SD/- SD/- [ ABY T. VARKEY ] [ J. SUDHAKAR REDDY ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 03.02.2021 {SC SPS} 2 I.T.A. NO. 627/KOL/2020 ASSESSMENT YEAR: 2016-17 RAHUL AGARWAL COPY OF THE ORDER FORWARDED TO: 1. RAHUL AGARWAL 6/7, NEW SEAL LANE HOWRAH 711 101 2. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-46, KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES