Smt. Meena Jhunjhunwala, Kolkata V. A.C.I.T.,Circle-3(2), Kolkata

ITSSA 27/KOL/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7284 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 3 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 20-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 01-12-2020
• Assessment Year: 2011-2012
• Appeal Filed On: 17-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS CIT DR RESPONDE
• Assessee Lawyers: ANANYA RATH
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B (VIRTUAL COURT HEARING), BENCH KOLKATA BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI A. T. VARKEY, JUDICIAL MEMBER I.T(SS)A. NOS.27,28&29/KOL/2020 ASSESSMENT YEARS: 2011-12, 2012-13,2013-14 SMT. MEENA JHUNJHUNWALA..................................APPELLANT 3/1, QUEEN PARK,BALLYGUNGE, KOLKATA -700019. [PAN : ACPJ2040R] ACIT, CC-3(2), KOLKATA.......RESPONDENT APPEARANCES BY: MISS ANANYA RATH, A/R, APPEARED ON BEHALF OF THE APPELLANT. SMT. RANU BISWAS, ADDL. CIT, D/R, APPEARED ON BEHALF OF THE RESPONDENT. DATE OF CONCLUDING THE HEARING : DECEMBER 01, 2020 DATE OF PRONOUNCING THE ORDER : JANUARY 20, 2021 ORDER PER J. SUDHAKAR REDDY:- THESE THREE APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE SEPARATE ORDERS OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-21, KOLKATA (HEREINAFTER THE LD. CIT(A)) PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT). 2. THIS ASSESSEE HAS SEPARATELY FILED APPLICATION FOR WITHDRAWAL OF THESE APPEALS AS SHE IS OPTING FOR AVAILING THE VIVAD SE VISHWAS SCHEME . THE ASSESSEE WANTED AN ADJOURNMENT OR IN THE ALTERNATIVE PLEADED FOR PROTECTION THAT, IF ITS APPLICATION UNDER THE SCHEME IS REJECTED BY THE AUTHORITIES, THESE APPEALS MAY BE RESTORED. THE ASSESSEE SUBMITTED THAT IF SUCH AN ASSURANCE IS RECORDED IN THE ORDER, SHE WOULD WITHDRAW THESE APPEALS BEFORE THE TRIBUNAL WITHOUT WAITING FOR FORMAL ORDERS OF THE INCOME TAX DEPARTMENT ACCEPTING HER APPLICATIONS UNDER THE SCHEME. THE LD. D/R HAD NO OBJECTION. 3. AFTER HEARING THE LD. DR, WE DISMISS THESE THREE APPEALS AS WITHDRAWN WITH A CONDITION THAT THESE APPEALS SHALL BE RESTORED BACK TO THE FILE OF ITAT, IN CASE THE 2 I.T(SS)A. NOS.27,28&29/KOL/2020 ASSESSMENT YEARS: 2011-12, 2012-13,2013-14 SMT. MEENA JHUNJHUNWALA AUTHORITIES DO NOT APPROVE OF THE APPLICATIONS FILED BY THE ASSESSEE FOR RESOLUTION OF THE DISPUTE UNDER VIVAD SE VISHWAS SCHEME. 4. IN THE RESULT, THESE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. KOLKATA, THE 20 TH JANUARY, 2021. SD/- SD/- [ A. T. VARKEY ] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 20.01.2021 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1 . SMT. MEENA JHUNJHUNWALA 2. ACIT, CC-3(2), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), TRUE COPY BY ORDER ASSISTANT REGISTRAR , KOLKATA BENCHES