Shri Rakesh Agarwala, Midnapore V. A.C.I.T.,Circle-38, Midnapore

ITA 976/KOL/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 6141 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 4 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 13-09-2021
• Assessment Year: 2014-2015
• Appeal Filed On: 30-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL ACIT
• Assessee Lawyers: RAKESH JAIN; DONA SAHA
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH (C), KOLKATA [BEFORE SHRI A.T. VARKEY, HONBLE JUDICIAL MEMBER & SHRI MANISH BORAD, HONBLE ACCOUNTANT MEMBER] [THROUGH VIRTUAL COURT] I.T.A. NO. 976/KOL/2019 ASSESSMENT YEAR: 2014-15 SHRI RAKESH AGARWALA.........................................................................................................APPELLANT KIRANITOLA CHOWK, STATION ROAD, KOTWALI, PASCHIM MIDNAPORE 721 101. [PAN: AEYPA 3105 N] VS ACIT, CIRCLE 38, MIDNAPORE....................................RESPONDENT APPEARANCES BY: SHRI RAKESH JAIN, CA & MS. DONA SAHA, AR APPEARING ON BEHALF OF THE ASSESSEE. SHRI SUPRIYO PAL, ACIT, SR. DR APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : SEPTEMBER 13, 2021 DATE OF PRONOUNCING THE ORDER : SEPTEMBER 13, 2021 ORDER PER MANISH BORAD, AM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)- 11, KOLKATA DATED 28.02.2019. 2. IN THIS CASE, THE AUTHORISED REPRESENTATIVE OF THE ASSESSEE HAS MOVED AN APPLICATION SEEKING WITHDRAWAL OF THIS APPEAL ON THE GROUND THAT THE ASSESSEE HAS DECIDED TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEAL UNDER THE DIRECT TAX VIVAD 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 DETERMINING THE TAX PAYABLE BY THE ASSESSEE. 2 I.T.A. NO. 976/KOL/2019 ASSESSMENT YEAR: 2014-15 SHRI RAKESH AGARWALA 3. KEEPING IN VIEW THESE FACTS AND CIRCUMSTANCES OF THE CASE THAT THE ASSESSEE HAS DULY COMPLIED WITH THE NECESSARY REQUIREMENTS UNDER VIVAD SE VISHWAS SCHEME, 2020, THE PERMISSION AS SOUGHT BY THE ASSESSEE IS GRANTED AND THIS APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. HOWEVER, IN CASE THE ASSESSEES APPLICATION UNDER VIVAD SE VISHWAS SCHEME, 2020 IS DECLINED AT ANY LATER STAGE DUE TO ANY REASON THEN THE ASSESSEE WOULD BE AT LIBERTY TO FILE A MISCELLANEOUS APPLICATION WITHIN THE PRESCRIBED TIME-LIMIT, AS PROVIDED UNDER THE LAW FOR RECALLING THE INSTANT APPEAL. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH SEPTEMBER, 2021. SD/- SD/- [A. T. VARKEY] [MANISH BORAD] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 13/09/2021 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. SHRI RAKESH AGARWALA, KIRANITOLA CHOWK, STATION RAOD, KOTWALI, PASCHIM MIDNAPORE 721 101. 2. ACIT, CIRCLE 38, MIDNAPORE. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, SR. PRIVATE SECRETARY/DDO ITAT KOLKATA BENCHES, KOLKATA