Naresh Chand Chandak , Kolkata V. I.T.O.,Ward-35(2), Kolkata

ITA 99/KOL/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5310 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 17-02-2021
• Assessment Year: 2010-2011
• Appeal Filed On: 24-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

ITA NO. 99/KOL/2020 ASS ESSMENT YEAR: 2010-2011 NARESH CHAND CHANDAK 1 IN THE INCOME TAX APPELLATE TRIBUNAL, C BENCH, KOLKATA [VIRTUAL COURT HEARING] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT & SHRI A.T. VARKEY, JUDICIAL MEMBER I.T.A. NO. 99/KOL/2020 ASSESSMENT YEAR: 2010-2011 NARESH CHAND CHANDAK,.............................. .......................... APPELLANT 43, SHYAMNAGAR ROAD, NATURAL CITY, BLOCK-H, FLAT 2D, KOLKATA-700055 [PAN:ACQPC5765L] -VS.- INCOME TAX OFFICER,................................ .............................. RESPONDENT WARD-35(2), KOLKATA, 110, SHANTI PALLY, 7 TH FLOOR, AAYAKAR BHAWAN POORVA, NEAR RUBY HOSPITAL, KOLKATA-700107 APPEARANCES BY: NONE, APPEARED ON BEHALF OF THE ASSESSEE SMT. RANU BISWAS, ADDL. CIT, APPEARED ON BEHALF OF THE REVENUE DATE OF CONCLUDING THE HEARING : FEBRUARY 05, 2021 DATE OF PRONOUNCING THE ORDER : FEBRUARY 05, 2021 O R D E R PER BENCH :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-10, KOLKATA DA TED 27.12.2019 . 2. IN THIS CASE, THE ASSESSEE HAS MOVED AN APPLICAT ION DATED 13.10.2020 SEEKING WITHDRAWAL OF THIS APPEAL ON THE GROUND THAT HE HAS DECIDED TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEAL UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. THE ASSESSEE HAS D ULY FILED THE DECLARATIONS IN FORM NO. 1 AND FORM NO. 2 AND THE D ESIGNATED AUTHORITY HAS ISSUED THE CERTIFICATE IN FORM NO. 3 AS PER SEC TION 5(1) OF THE SCHEME ACCEPTING THE ASSESSEES DECLARATION UNDER THE SAME SCHEME. ITA NO. 99/KOL/2020 ASS ESSMENT YEAR: 2010-2011 NARESH CHAND CHANDAK 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SCHEME, 2020, T HE PERMISSION AS SOUGHT BY THE ASSESSEE IS GRANTED AND THIS APPEAL O F THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON FEBRUARY 05, 2021. SD/- SD/- (A.T. VARKEY) (P.M. JAGTAP) JUDICIAL MEMBER VICE-PRESIDENT) KOLKATA, THE 5 TH DAY OF FEBRUARY, 2021 COPIES TO : (1) NARESH CHAND CHANDAK, 43, SHYAMNAGAR ROAD, NATURAL CITY, BLOCK-H, FLAT 2D, KOLKATA-700055 (2) INCOME TAX OFFICER, WARD-35(2), KOLKATA, 110, SHANTI PALLY, 7 TH FLOOR, AAYAKAR BHAWAN POORVA, NEAR RUBY HOSPITAL, KOLKATA-700107 (3) COMMISSIONER OF INCOME TAX (APPEALS)-10, KOLKAT A; (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.