Smt. Priti A.Doshi, Kolkata V. Pr.CIT-12, Kolkata

ITA 960/KOL/2019

AI Insights

The case involves an appeal by Smt. Priti A. Doshi against an order passed under section 263 of the Income Tax Act, 1961 by the Principal Commissioner of Income Tax (Pr. CIT), Kolkata-12. The appeal pertained to the Assessment Year 2014-15. The assessee had opted for the 'Vivad Se Vishwas Scheme, 2020', a scheme aimed at resolving pending tax disputes, and subsequently requested the withdrawal of her appeal. The Departmental Representative did not object to this request, leading to the dismissal of the appeal as withdrawn.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 128714 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 9 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-02-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 31-01-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 28-04-2019
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Revision of order
• Section: 263

Judgement Text

आयकर अपीलीय अधिकरण कोलकाता 'ए' पीठ, कोलकाता म ें IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A” BENCH, KOLKATA श्री राजपाल यादव, उपाध्यक्ष (कोलकाता क्ष े त्र) एवं डॉ. मनीष बोरड, ल े खा सदस्य क े समक्ष Before SRI RAJPAL YADAV, VICE PRESIDENT & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. No.: 960/KOL/2019 Assessment Year: 2014-15 Smt. Priti A. Doshi...................................................Appellant [PAN: ADUPD 7241 H] Vs. Pr. CIT, Kolkata-12, Kolkata.................................Respondent Appearances by: Sh. Siddharth Agarwal, A/R, appeared on behalf of the Assessee. Sh. Subhrajyoti Bhattacharjee, CIT (D/R), appeared on behalf of the Revenue. Date of concluding the hearing : February 1 st , 2023 Date of pronouncing the order : February 06 th , 2023 ORDER Per Manish Borad, Accountant Member: This appeal filed by the assessee pertaining to the Assessment Year (in short “AY”) 2014-15 is directed against the order passed u/s 263 of the Income Tax Act, 1961 (in short the “Act”) by ld. Pr. CIT, Kolkata-12, Kolkata dated 29.03.2019. I.T.A. No.: 960/KOL/2019 Assessment Year: 2014-15 Smt. Priti A. Doshi. Page 2 of 3 2. The ld. Counsel for the assessee has submitted that the assessee has availed the “Vivad Se Vishwas Scheme, 2020”. Form No.-3 has been issued by the Revenue authorities on 11.11.2020. 3. Per contra, ld. D/R did not have any objection to this request of the assessee. 4. We have heard rival contentions and perused the records placed before us. We have gone through the facts narrated by the ld. Counsel for the assessee stated herein above and find that the assessee has opted under the Vivad Se Vishwas Scheme, 2020 and requested for withdrawing the instant appeal. Revenue has no objection if the instant appeal is dismissed. We, therefore, dismiss this appeal as withdrawn. 5. In the result, the appeal of the assessee is dismissed as withdrawn. Kolkata, the 06 th February, 2023 Sd/- Sd/- [Rajpal Yadav] [Manish Borad] Vice President Accountant Member Dated: 06.02.2023 Bidhan (P.S.) I.T.A. No.: 960/KOL/2019 Assessment Year: 2014-15 Smt. Priti A. Doshi. Page 3 of 3 Copy of the order forwarded to: 1. Smt. Priti A. Doshi, C/o Subash Agarwal & Associates, Advocates Siddha Gibson, 1, Gibson Lane, Suite 213, 2 nd Floor, Kolkata-700 069. 2. Pr. CIT, Kolkata-12, Kolkata. 3. CIT(A)- 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata. //True copy // By order Assistant Registrar ITAT, Kolkata Benches Kolkata