Shri Raj Kumar Lakhotia, Kolkata V. I.T.O,Ward-22(4), Kolkata

ITA 658/KOL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3381 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 10 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 02-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

ITA NO. 658/KOL/2019 ASS ESSMENT YEAR: 2015-2016 SHRI RAJ KUMAR LAKHOTIA 1 IN THE INCOME TAX APPELLATE TRIBUNAL, A(SMC) BENCH, KOLKATA [VIRTUAL COURT HEARING] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT I.T.A. NO. 658/KOL/2019 ASSESSMENT YEAR: 2015-2016 SHRI RAJ KUMAR LAKHOTIA,........................... ............................. APPELLANT 24, HARA CHANDRA MULLICK STREET, KOLKATA-700005 [PAN:AAVPL9150H] -VS.- INCOME TAX OFFICER,................................ ................................ RESPONDENT WARD-22(4), KOLKATA, 54/1, RAFI AHMED KIDWAI ROAD, 4 TH FLOOR, KOLKATA-700016 APPEARANCES BY: SMT. VIJETA UNTWALIA AGARWAL, A.R., APPEARED ON BEH ALF OF THE ASSESSEE SMT. RANU BISWAS, ADDL. CIT, SR. D.R., APPEARED ON BEHALF OF THE REVENUE DATE OF CONCLUDING THE HEARING : FEBRUARY 25, 2021 DATE OF PRONOUNCING THE ORDER : FEBRUARY 25, 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)-6, KOLKATA DAT ED 02.01.2019 . 2. IN THIS CASE, LD. AUTHORIZED REPRESENTATIVE OF T HE ASSESSEE HAS STATED SEEKING WITHDRAWAL OF THIS APPEAL ON THE GRO UND THAT THE ASSESSEE HAS DECIDED TO SETTLE THE DISPUTE INVOLVED IN THE S AID APPEAL UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. THE ASSESSE E HAS DULY FILED THE DECLARATIONS IN FORM NO. 1 AND FORM NO. 2 AND THE D ESIGNATED AUTHORITY HAS ISSUED THE CERTIFICATE IN FORM NO. 3 AS PER SEC TION 5(1) OF THE SCHEME ACCEPTING THE ASSESSEES DECLARATION UNDER THE SAME SCHEME. ITA NO. 658/KOL/2019 ASS ESSMENT YEAR: 2015-2016 SHRI RAJ KUMAR LAKHOTIA 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SCHEME, 2020, T HE PERMISSION AS SOUGHT BY THE ASSESSEE IS GRANTED AND THIS APPEAL O F THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN.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 25, 2021. SD/- (P.M. JAGTAP) VICE-PRESIDE NT KOLKATA, THE 25 TH DAY OF FEBRUARY, 2021 COPIES TO : (1) SHRI RAJ KUMAR LAKHOTIA, 24, HARA CHANDRA MULLICK STREET, KOLKATA-700005 (2) INCOME TAX OFFICER, WARD-22(4), KOLKATA, 54/1, RAFI AHMED KIDWAI ROAD, 4 TH FLOOR, KOLKATA-700016 (3) COMMISSIONER OF INCOME TAX (APPEALS)-6, KOLKA TA; (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.