Shri Lalit Kumar Bhalotia, Kolkata V. D.C.I.T.,Circle-1(3), Kolkata

ITSSA 49/KOL/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2656 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 12 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 27-09-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 27-09-2022
• Assessment Year: 2015-2016
• Appeal Filed On: 15-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Competent authority

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA आयकर अपीलीय अधीकरण, ᭠यायपीठ – “C” कोलकाता, BEFORE SHRI SONJOY SARMA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER IT(SS)A Nos.46 & 47/Kol/2019 Assessment Years: 2014-15 & 2015-16 Shri Adarsh Bhalotia (PAN: ADAPB9681R) 18G, Alipore Road, Kolkata- 700027. Vs. DCIT, Central Circle-1(3), Kolkata. (Appellant) (Respondent) & IT(SS)A Nos.48 & 49/Kol/2019 Assessment Years: 2014-15 & 2015-16 Shri Lalit Kumar Bhalotia (PAN: ADXPB9275C) 18G, Alipore Road, Kolkata- 700027. Vs. DCIT, Central Circle-1(3), Kolkata. (Appellant) (Respondent) & IT(SS)A Nos.50 & 51/Kol/2019 Assessment Years: 2014-15 & 2015-16 Smt. Minakshi Bhalotia (PAN: AEBPB4892G) 18G, Alipore Road, Kolkata- 700027. Vs. DCIT, Central Circle-1(3), Kolkata. (Appellant) (Respondent) & IT(SS)A Nos.52 & 53/Kol/2019 Assessment Years: 2014-15 & 2015-16 Smt. Shailja Bhalotia (PAN: AHHPB3812F) 18G, Alipore Road, Kolkata- 700027. Vs. DCIT, Central Circle-1(3), Kolkata. (Appellant) (Respondent) Present for: Appellant by : Shri Sunil Surana, CA Respondent by : Shri Amal Sudhir Kamat, CIT, DR Date of Hearing : 28.09.2022 Date of Pronouncement : 28.09.2022 IT(SS)A Nos.46 to 53/Kol/2019 Shri Adarsh Bhalotia & Ors., A.Ys: 2014-15 & 2015-16 2 O R D E R PER BENCH All these appeals by the assessee are directed against the separate orders of Ld. CIT(A)-20, Kolkata vide dated 03.07.2019 and 10.07.2019 for A.Ys. 2014-15 and 2015-16 arising out of order passed u/s. 153A/143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) by DCIT, Central Circle-1(3), Kolkata dated 30.12.2017, 20.12.2017, 29.12.2017 and 31.12.2017 respectively. 2. Shri Sunil Surana, CA appeared on behalf of the assessee. Shri Amal Sudhir Kamat, CIT, DR appeared on behalf of the revenue. 3. At the time of hearing Ld. AR of the assessee submitted that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2020 (hereinafter, the ‘scheme’) and had filed Form no. 1 and Form no. 2 before the Competent Authority and the Competent Authority had accepted it and had issued Form-3. Thereafter the assessee has remitted the tax as per Form 3 and filed form no. 4. Thereafter, the assessee also received Form 5 from the competent authority. Since the assessee has paid the due taxes, there is no point in keeping the impugned appeal pending. Apropos the discussion (supra) and since Shri Amal Sudhir Kamat, CIT, DR does not have any objection in withdrawing the same, we allow the assessee to withdraw all the impugned appeals. 4. In the result, all the appeals of the assessee are dismissed as withdrawn. Order is pronounced in the open court at the time of hearing. Sd/- Sd/- (SONJOY SARMA) (GIRISH AGRAWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 28.09.2022 IT(SS)A Nos.46 to 53/Kol/2019 Shri Adarsh Bhalotia & Ors., A.Ys: 2014-15 & 2015-16 3 JD, Sr. P.S. Copy to: 1. The Appellant: 2. The Respondent:. 3. The CIT(A)-20, Kolkata. 4. The CIT , Kolkata. 5. The DR, ITAT, Kolkata Bench, Kolkata //True Copy// [ By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata