Arvind K. Garach, Kolkata V. I.T.O.Ward-34(2), Kolkata

ITA 885/KOL/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6720 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 11 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 13-04-2021
• Assessment Year: 2011-2012
• Appeal Filed On: 23-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA JCIT LD
• Section: 143(3); 201; 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A - SMC KOLKATA BEFORE SHRI S . S. GODARA, JUDICIAL MEMBER . / ITA NO. 885 /KOL/201 9 ASSESSMENT YEAR: 20 1 1 - 12 ARVIND K. GARACH PAN: ADWPG2773M / V/S . I.T.O., WARD 34(2), KOLKATA /APPELLANT .. /RESPONDENT HEARING THROUGH VIDEO CONFERENCING / BY APPELLANT NONE APPEARED / BY RESPONDENT SHRI JAYANTA KHANRA, JCIT, LD.DR / DATE OF HEARING 13 - 04 - 20 2 1 / DATE OF PRONOUNCEMENT 13 - 04 - 2021 /O R D E R SHRI S.S. GODARA, JM : 1. THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 201 1 - 12 ARISES AGAINST THE CIT (APPEALS), 10 , KOLKATAS ORDER DATED 28 - 0 2 - 2019 PASSED IN CASE NO. 812 / CIT(A) - 10 / W 34(2)/11 - 12/2017 - 18/KOL INVOLVING PROCEEDINGS U/S 143(3) /147 OF THE INCOME - TAX ACT, 1961 IN SHORT THE ACT). I HAVE HEARD THE LD.DR . CASE FILE PERUSED. 2. AT THE OUTSET, IT IS NOTICED THAT THE ASSESSEE SEEKS PERMISSION FROM THIS BENCH TO WITHDRAW ITS APPEAL (ITA NO. 885 /KOL/2019) AS HE HAS OPTED TO AVAIL THE SCHEME UNDER VIVAD SE VISHWAS ACT, 2020 VIDE H IS APPLICATION DATED 31 - 03 - 2021 . THE ASSESSEE STATED THAT IT HAS BEEN GRANTED CERTIFICATE BY THE DESIGNATED AUTHORITY IN FORM NO.3 UNDER THE PROVISIONS OF VIVAD SE VISHWAS ACT, 2020. 3. IN VIEW OF ABOVE, I ACCEPT THIS APPLICATION OF ASSESSEE AND DISMISS THIS APPEAL AS WITHDRAWN. ITA NO. 885 /KOL/2019 A.Y 201 1 - 12 ARVIND K. GARACH . PAGE 2 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED IN ABOVE TERMS . ORDER PRONOUNCED IN OPEN COURT ON 13 - 04 - 2021 SD/ - ( S.S. GODARA ) JUDICIAL MEM BER , - 13 - 04 - 2021 * *PP/SR.PS / COPY OF ORDER FORWARDED TO: - 1. /APPELLANT /ASSESSEE: SHRI ARVIND K. GARACH SUITE NO. 1402, 2 ND FL., 35 EZRA STREET, KOLKATA - 700 001. . 2. /RESPONDENT / DEPARTMENT: THE I.T.O., WARD 34(2), AAYKAR BHAWAN PURBA, 110 SHANTIPALLY, KOLKATA - 107. 3. / CONCERNED CIT 4. - / CIT (A) 5. , / DR, ITAT, KOLKATA 6. / GUARD FILE. BY ORDER/ , /TRUE COPY/ ,