Roshan Lal Agarwal , Siliguri V. ACIT, Central Circle - 4(1), Kolkata , Kolkata

ITSSA 52/KOL/2018

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 108387 (ITAT-KOLKATA)
• Duration Of Justice: 4 year(s) 5 month(s) 8 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 11-01-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 11-01-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 02-08-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: PRANOBESH
• Section: 6; 5(2)

Judgement Text

1 IT(SS)A No. 52/Kol/2018 Roshan Lal Agarwal, AY 2013-14 IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA आयकर अपीलीय अधीकरण, ᭠यायपीठ “C” कोलकाता, BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER IT(SS)A No.52/Kol/2018 Assessment Year: 2013-14 Roshan Lal Agarwal Ashok Vihar Colony, Janta Nagar, Sevoke Road, Siliguri-734001. (PAN: ACUPA0413H) Vs. Assistant Commissioner of Income Tax, Central Circle- 4(1), Kolkata. (Appellant) (Respondent) Present for: Appellant by : Shri Pranobesh, Advocate Respondent by : Shri G. Hukugha Sema, CIT Date of Hearing : 12.01.2023 Date of Pronouncement : 12.01.2023 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of Ld. CIT(A)-21, Kolkata vide Appeal No. 10931/DCIT,CC-4(1)/CIT(A)- 21/Kol/2017-18 dated 07.06.2018 passed against the assessment order by ACIT, Central Circle-4(1) Kolkata u/s. 153A/153D/143(3) of the Income-tax Act, 1961 (hereinafter referred to as the “Act”), dated 30.12.2017. 2. Shri Pranobesh, Advocate appeared for the assessee and G. Hukugha Sema, CIT appeared on behalf of the revenue. 2 IT(SS)A No. 52/Kol/2018 Roshan Lal Agarwal, AY 2013-14 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 and the department has also issued Form-5 in respect of order for full and final settlement of tax arrears u/s. 5(2) read with section 6 of the Direct Tax Vivad Se Vishwas Act, 2020 (3 of 2020). 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 G. Hukugha Sema, Ld. CIT does not have any objection in withdrawing the same, we allow the assessee to withdraw the impugned appeal. 4. In the result, the appeal of the assessee is dismissed as withdrawn. Order is pronounced in the open court on 12 th January, 2023. Sd/- Sd/- (Rajpal Yadav) (Girish Agrawal) Vide President Accountant Member Dated: 12th January, 2023 JD, Sr. P.S. Copy to: 1. The Appellant: 2. The Respondent. 3. CIT(A)-21, Kolkata. 4. The Pr. CIT, Kolkata. 5. DR, ITAT, Kolkata Bench, Kolkata //True Copy// By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata