Kirti Worah, Asansol V. I.T.O.,Ward-2(4), Asansol

ITA 798/KOL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3377 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 10 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 16-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA A BENCH, KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, HONBLE ACCOUNTANT MEMBER & SRI ABY T. VARKEY, HONBLE JUDICIAL MEMBER ITA NO. 798/KOL/2019 ASSESSMENT YEARS: 2015-16 SMT. KIRTI WORAH......................................................................................................APPELLANT COURT MORE, P.O. ASANSOL, BURDWAN 713304. [PAN : AAIPW 0262 A] VS. ITO, WARD 2(4), ASANSOL.................................................................................RESPONDENT APPEARANCES BY: NONE APPEARED ON BEHALF OF THE ASSESSEE. SHRI JAYANTA KHANRA, JCIT APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : FEBRUARY 19 TH , 2021 DATE OF PRONOUNCING THE ORDER : FEBRUARY 25 TH , 2021 ORDER PER BENCH: THE APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS), ASANSOL (HEREINAFTER THE LD.CIT(A)) PASSED U/S. 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DATED 25.02.2019 FOR THE ASSESSMENT YEAR 2015-16. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE IS AVAILING THE VIVAD SE VISHWAS SCHEME AND HAS FILED AN APPLICATION IN THIS REGARD. HE PLEADED FOR PROTECTION THAT IF ITS APPLICATION UNDER THE SCHEME IS REJECTED BY THE AUTHORITIES, THE APPEAL MAY BE RESTORED. HE SUBMITTED THAT IF SUCH AN ASSURANCE IS RECORDED IN THE ORDER, HE WOULD WITHDRAW THIS APPEAL BEFORE THE TRIBUNAL. THE LD. D/R HAD NO OBJECTION. 3. AFTER HEARING RIVAL CONTENTIONS, WE DISMISS THIS APPEAL AS WITHDRAWN WITH THE CONDITION THAT THE SAME SHALL BE RESTORED IN CASE THE AUTHORITIES DO NOT APPROVE THE APPLICATION FILED BY THE ASSESSEE FOR RESOLUTION OF THE DISPUTE UNDER VIVAD SE VISHWAS SCHEME. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. KOLKATA, THE 25 TH DAY OF FEBRUARY, 2021. SD/- SD/- [ ABY T. VARKEY] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 25.02.2021 SC, SR. P.S. COPY OF THE ORDER FORWARDED TO: 1. SMT. KIRTI WORAH, COURT MORE, P.O. ASANSOL, BURDWAN 2. ITO, WARD 2(4), ASANSOL. 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 2 ASSE SMT. KIRTI WORAH, COURT MORE, P.O. ASANSOL, BURDWAN 713304. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES ITA NO. 798/KOL/2019 SMT. KIRTI WORAH ASSE SSMENT YEAR: 2015-16 TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES