Usha A. Garach, Kolkata V. I.T.O.,Ward-36(4), Kolkata

ITA 846/KOL/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5933 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 18-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

ITA NO. 846/KOL/2019 ASS ESSMENT YEAR: 2011-2012 USH A A. GARACH 1 IN THE INCOME TAX APPELLATE TRIBUNAL, C(SMC) BENCH, KOLKATA [VIRTUAL COURT HEARING] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT I.T.A. NO. 846/KOL/2019 ASSESSMENT YEAR: 2011-2012 USHA A. GARACH,.................................... ................................. APPELLANT SUITE NO. 1402, 2 ND FLOOR, 35, EZRA STREET, KOLKATA-700001 [PAN:ADXPG9589L] -VS.- INCOME TAX OFFICER,................................ ................................ RESPONDENT WARD-36(4), KOLKATA, AAYAKAR BHAWAN POORVA, 110, SHANTI PALLY, E.M. BY-PASS, KOLKATA-700 107 APPEARANCES BY: N O N E, APEARED ON BEHALF OF THE ASSESSEE SHRI JAYANTA KHANRA, JCIT, SR. D.R., APPEARED ON BE HALF OF THE REVENUE DATE OF CONCLUDING THE HEARING : APRIL 23, 2021 DATE OF PRONOUNCING THE ORDER : APRIL 23, 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)-10, KOLKATA DA TED 15.03.2019 . 2. IN THIS CASE, SHRI ANIL KUMAR KOCHAR, LD. ADVOCA TE OF THE ASSESSEE HAS MOVED AN APPLICATION DATED 13.04.2021 SEEKING W ITHDRAWAL OF THIS APPEAL ON THE GROUND THAT THE ASSESSEE HAS DECIDED TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEAL UNDER THE DIRECT TAX VI VAD SE VISHWAS 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 SECTION 5(1) OF THE SCHEME ACCEPT ING THE ASSESSEES DECLARATION UNDER THE SAME SCHEME. ITA NO. 846/KOL/2019 ASS ESSMENT YEAR: 2011-2012 USH A A. GARACH 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 LD. ADVOCATE OF THE ASSESSEE IS GRANT ED AND THIS APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN.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 APRIL 23, 202 1. SD/- (P.M. JAGTAP) VICE-PRESIDE NT KOLKATA, THE 23 RD DAY OF APRIL, 2021 COPIES TO : (1) USHA A. GARACH, SUITE NO. 1402, 2 ND FLOOR, 35, EZRA STREET, KOLKATA-700001 (2) INCOME TAX OFFICER, WARD-36(4), KOLKATA, AAYAKAR BHAWAN POORVA, 110, SHANTI PALLY, E.M. BY-PASS, KOLKATA-700 107 (3) COMMISSIONER OF INCOME TAX (APPEALS)-10, 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.