Pradyut Ghosh, Kolkata V. I.T.O.,Ward-43(2), Kolkata

ITA 979/KOL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6141 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 8 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 30-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH (SMC), KOLKATA [BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT (KZ)] [THROUGH VIRTUAL COURT] I.T.A. NO. 979/KOL/2019 ASSESSMENT YEAR: 2012-13 PRADYUT GHOSH.......................................................................................APPELLANT 46/1, P.K. GUHA LANE, KOLKATA 700 028. [PAN: AEBPG 6030 K] VS ITO, WARD 43(2), KOLKATA................................RESPONDENT APPEARANCES BY: SHRI ANIL KOCHAR, ADVOCATE APPEARING ON BEHALF OF THE ASSESSEE. SHRI JAYANTA KHANRA, JCIT, SR. DR APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : DECEMBER 16, 2020 DATE OF PRONOUNCING THE ORDER : JANUARY 28, 2021 ORDER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-13, KOLKATA DATED 29.03.2019. 2. IN THIS CASE, THE ASSESSEE SUBMITTED THAT HE HAS DECIDED TO SETTLE THE DISPUTE INVOLVED IN THE APPEAL UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. HE ALSO STATED THAT HE HAS DULY FILED THE DECLARATIONS IN FORM NO. 1 AND FORM NO. 2 BUT THE 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 THE ASSESSEE UNDER THE SAME SCHEME. 3. KEEPING IN VIEW THESE FACTS AND CIRCUMSTANCES OF THE CASE INCLUDING ESPECIALLY THE FACT THAT THE ASSESSEE HAS DULY 2 I.T.A. NO. 979/KOL/2019 ASSESSMENT YEAR: 2012-13 PRADYUT GHOSH COMPLIED WITH THE NECESSARY REQUIREMENTS UNDER VIVAD SE VISHWAS SCHEME, 2020, WE PERMIT THE ASSESSEE TO WITHDRAW THIS APPEAL AND DISMISS THE APPEAL 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 AUTHORITY OR ANY OTHER SUCH SITUATION MAKING THE ASSESSEE NOT ELIGIBLE TO OPT FOR THE VIVAD SE VISHWAS SCHEME, 2020, HE WILL HAVE THE LIBERTY TO APPROACH THIS TRIBUNAL WITH A REQUEST FOR RESTORATION OF THIS APPEAL. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH JANUARY, 2021. SD/- (P.M. JAGTAP) VICE PRESIDENT DATED: 28/01/2021 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. PRADYUT GHOSH, 46/1, P.K. GUHA LANE, KOLKATA 700 028. 2. ITO, WARD 43(2), KOLKATA. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, ASSISTANT REGISTRAR ITAT, KOLKATA