Smt. Nisha Jhawar, Kolkata V. I.T.O.,Ward-35(2), Kolkata

ITA 950/KOL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3358 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 10 month(s) 2 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: 29-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

ITA NO. 950/KOL/2019 ASS ESSMENT YEAR: 2015-2016 S MT. NISHA JHAWAR 1 IN THE INCOME TAX APPELLATE TRIBUNAL, A(SMC) BENCH, KOLKATA [VIRTUAL COURT HEARING] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT I.T.A. NO. 950/KOL/2019 ASSESSMENT YEAR: 2015-2016 SMT. NISHA JHAWAR,................................. ................................. APPELLANT BIKHAMCHAND MARKET, 14/2, OLD CHINA BAZAR STREET, 3 RD FLOOR, ROOM NO. 213, KOLKATA-700001 [PAN:ACWPJ7434M] -VS.- INCOME TAX OFFICER,................................ ................................ RESPONDENT WARD-35(2), KOLKATA, INCOME TAX OFFICE POORVA, 110, SHANTI PALLY, NEAR RUBY HOSPITAL, KOLKATA-700107 APPEARANCES BY: SHRI SUNIL SURANA, A.R., APPEARED ON BEHALF OF THE 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)-10, KOLKATA DA TED 28.03.2019 . 2. IN THIS CASE, LD. AUTHORIZED REPRESENTATIVE OF T HE ASSESSEE STATED THAT THE ASSESSEE HAS DECIDED TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEAL UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2 020 AND HAS DULY FILED THE DECLARATIONS IN FORM NO. 1 AND FORM NO. 2 BUT T HE DESIGNATED AUTHORITY HAS NOT ISSUED THE CERTIFICATE IN FORM NO . 3 AS PER SECTION 5(1) OF THE SCHEME SO FAR DETERMINING THE TAX PAYABLE BY IT UNDER THE SAME SCHEME. ITA NO. 950/KOL/2019 ASS ESSMENT YEAR: 2015-2016 S MT. NISHA JHAWAR 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, I 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, THE ASSESSEE 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 MARCH 02, 202 1. SD/- (P.M. JAGTAP) VICE-PRESIDE NT KOLKATA, THE 2 ND DAY OF MARCH, 2021 COPIES TO : (1) SMT. NISHA JHAWAR, BIKHAMCHAND MARKET, 14/2, OLD CHINA BAZAR STREET, 3 RD FLOOR, ROOM NO. 213, KOLKATA-700001 (2) INCOME TAX OFFICER, WARD-35(2), KOLKATA, INCOME TAX OFFICE POORVA, 110, SHANTI PALLY, NEAR RUBY HOSPITAL, KOLKATA-7001 07 (3) COMMISSIONER OF INCOME TAX (APPEALS)-10, KOLK ATA; (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.