Rajesh Kumar Agarwal & sons (HUF), Siliguri V. I.T.O.,Ward-3(3), Darjeeling

ITA 737/KOL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3348 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 10 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 10-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

ITA NO. 737/KOL/2019 ASS ESSMENT YEAR: 2015-2016 R AJESH KUMAR AGARWAL & SONS HUF 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. 737/KOL/2019 ASSESSMENT YEAR: 2015-2016 RAJESH KUMAR AGARWAL & SONS HUF,................... ........................ APPELLANT C/O. SUBASH AGARWAL & ASSOCIATES, ADVOCATES, SIDDHA GIBSON, 1, GIBSON LANE, SUITE 213, 2 ND FLOOR, KOLKATA-700069 [PAN:AALHR4900H] -VS.- INCOME TAX OFFICER,................................ ..................................... RESPONDENT WARD-3(3), DARJEELING, AJC BOSE ROAD, WARD NO. 11, P.O. DARJEELING, WEST BENGAL-734001 APPEARANCES BY: SHRI AVIJIT DEY, ADVOCATE, APPEARED ON BEHALF OF TH E ASSESSEE SHRI SUPRIYO PAL, ADDL. CIT, SR. D.R., APPEARED ON BEHALF OF THE REVENUE DATE OF CONCLUDING THE HEARING : MARCH 02, 2021 DATE OF PRONOUNCING THE ORDER : MARCH 02, 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), SILIGURI DATE D 01.02.2019 . 2. IN THIS CASE, THE LD. ADVOCATE OF THE ASSESSEE-H UF HAS MOVED AN APPLICATION THROUGH EMAIL DATED 01.03.2021 SEEKING WITHDRAWAL OF THIS APPEAL ON THE GROUND THAT HE HAS DECIDED TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEAL UNDER THE DIRECT TAX VIVAD SE VISHW AS ACT, 2020. THE ASSESSEE HAS DULY FILED THE DECLARATIONS IN FORM NO . 1 AND FORM NO. 2 AND THE DESIGNATED AUTHORITY HAS ISSUED THE CERTIFICATE IN FORM NO. 3 AS PER ITA NO. 737/KOL/2019 ASS ESSMENT YEAR: 2015-2016 R AJESH KUMAR AGARWAL & SONS HUF 2 SECTION 5(1) OF THE SCHEME ACCEPTING THE ASSESSEES DECLARATION 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SCHEME, 2020, T HE PERMISSION AS SOUGHT BY THE ASSESSEE IS GRANTED AND THIS APPEAL O F THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4.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 MARCH 02, 202 1. SD/- (P.M. JAGTAP) VICE-PRESIDE NT KOLKATA, THE 2 ND DAY OF MARCH, 2021 COPIES TO : (1) RAJESH KUMAR AGARWAL & SONS HUF, C/O. SUBASH AGARWAL & ASSOCIATES, ADVOCATES, SIDDHA GIBSON, 1, GIBSON LANE, SUITE 213, 2 ND FLOOR, KOLKATA-700069 (2) INCOME TAX OFFICER, WARD-3(3), DARJEELING, AJC BOSE ROAD, WARD NO. 11, P.O. DARJEELING, WEST BENGAL-734001 (3) COMMISSIONER OF INCOME TAX (APPEALS), SILIGUR I; (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.