Raj Kumar Agarwal, Kolkata V. D.C.I.T., Circle-1(1), Kolkata

ITA 732/KOL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4138 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 6 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-10-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 09-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAUL
• Assessee Lawyers: MIRAJ D. SHAH

Judgement Text

ITA NO. 732/KOL/2019 ASS ESSMENT YEAR: 2014-2015 RAJ KUMAR AGARWAL 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA C BENCH, KOLKATA [VIRTUAL COURT HEARING] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT & SHRI A.T. VARKEY, JUDICIAL MEMBER I.T.A. NO. 732/KOL/2019 ASSESSMENT YEAR: 2014-2015 RAJ KUMAR AGARWAL,............. ................... ...................................... APPELLANT EDEN HOUSE, 3 RD FLOOR, ROOM NO. 306, 15, GANGADHAR BABU LANE, BOW BAZAR, KOLKATA-700012 [PAN:ACKPA0021B] -VS.- DEPUTY COMMISSIONER OF INCOME TAX,................. ...................... RESPONDENT CIRCLE-1(1), KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700069 APPEARANCES BY: SHRI MIRAJ D. SHAH, A.R., APPEARED ON BEHALF OF THE ASSESSEE SHRI SUPRIYO PAUL, SR. D.R. , APPEARED ON BEHALF OF THE REVENUE DATE OF CONCLUDING THE HEARING : OCTOBER 27, 2020 DATE OF PRONOUNCING THE ORDER : OCTOBER 27, 2020 O R D E R PER SHRI P.M. JAGTAP, VICE-PRESIDENT :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-1, KOLKATA DAT ED 05.03.2019 . 2. IN THIS CASE, THE LD. COUNSEL FOR THE ASSESSEE S UBMITTED THAT THE ASSESSEE HAS DECIDED TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEAL UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. T HE LD. COUNSEL STATED THAT THE ASSESSEE HAS DULY FILED THE DECLARATIONS I N FORM NO. 1 AND FORM NO. 2 BUT THE DESIGNATED AUTHORITY HAS NOT ISSUED T HE CERTIFICATE IN FORM ITA NO. 732/KOL/2019 ASS ESSMENT YEAR: 2014-2015 RAJ KUMAR AGARWAL 2 NO. 3 AS PER SECTION 5(1) OF THE SCHEME SO FAR DETE RMINING THE TAX PAYABLE BY THE ASSESSEE UNDER THE SAME SCHEME. 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, W E PERMIT THE ASSESSEE TO WITHDRAW THIS APPEAL AND DISMISS THE AP PEAL WITH THE LIBERTY TO THE ASSESSEE THAT IN CASE, THERE IS ANY PROBLEM IN ISSUANCE OF THE CERTIFICATE IN FORM NO. 3 BY THE DESIGNATED AUTHORI TY OR ANY OTHER SUCH SITUATION MAKING THE ASSESSEE NOT ELIGIBLE TO OPT F OR THE VIVAD SE VISHWAS SCHEME, 2020, IT WILL HAVE THE LIBERTY TO APPROACH THIS TRIBUNAL WITH A REQUEST FOR RESTORATION OF THIS APPEAL. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON OCTOBER 27, 2 020. SD/- SD/- (A.T. VARKEY) (P.M. JAGTAP) JUDICIAL MEMBER VICE-PRESIDENT) KOLKATA, THE 27 TH DAY OF OCTOBER, 2020 COPIES TO : (1) RAJ KUMAR AGARWAL, EDEN HOUSE, 3 RD FLOOR, ROOM NO. 306, 15, GANGADHAR BABU LANE, BOW BAZAR, KOLKATA-700012 (2) DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700069 (3) COMMISSIONER OF INCOME TAX (APPEALS)-1. KOLKATA ; (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.