Shri Pawan Kumar Modi, Kolkata V. I.T.O.,Ward-62(2), Kolkata

MA 96/KOL/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7066 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-01-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 17-12-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S M SURANA SH
• Section: 13; 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A, KOLKATA VIRTUAL HEARING [BEFORE SHRI J. SUDHAKAR REDDY, HONBLE ACCOUNTANT MEMBER & SHRI ABY T. VARKEY, HONBLE JUDICIAL MEMBER] M.A. NO. 96/KOL/2020 (A/O. ITA NOS. 2024 /KOL/2019) ASSESSMENT YEAR: 2014-15 SHRI PAWAN KUMAR MODI................APPELLANT C/O. RAJESH MOHAN & ASSOCIATES UNIT NO. 18 5 TH FLOOR, BAGATI HOUSE 34, GANESH CHANDRA AVENUE KOLKATA 700 013 [PAN : AEXPM 7346 C] INCOME TAX OFFICER, WARD-62(2), KOLKATA..............................................................RESPONDENT APPEARANCES BY: SHRI S.M. SURANA, ADVOCATE, APPEARED ON BEHALF OF THE ASSESSEE. SHRI JAYANTA KHANRA, JCIT, D/R. APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JANUARY 22 ND , 2020 DATE OF PRONOUNCING THE ORDER : JANUARY 28 TH , 2021 ORDER PER J. SUDHAKAR REDDY, AM :- BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE SUBMITS THAT THE ORDER OF THE TRIBUNAL BE RECALLED IN TERMS OF LAST PARA OF THE ORDER OF THE ITAT, AS THE LD. PR. CIT HAS REFUSED TO ACCEPT THE APPLICATION OF THE ASSESSEE FOR SETTLEMENT OF THE ASSESSEES PETITION UNDER THE VIVAD SE VISHWAS SCHEME. HE PRAYED THAT THE CASE MAY BE HEARD AFRESH ON MERITS, AFTER RECALLING THE IMPUGNED ORDER DT. 13/11/2020. THE LD. D/R HAD NO OBJECTION. 2. IN VIEW OF THE ABOVE DISCUSSION, WE RECALL THE ORDER OF THE TRIBUNAL DT. 13 TH NOVEMBER, 2020, FOR FRESH HEARING. 3. IN THE RESULT, THIS MISCELLANEOUS APPEAL OF THE ASSESSEE IS ALLOWED. KOLKATA, THE 28 TH DAY OF JANUARY, 2021 SD/- SD/- [ ABY T. VARKEY ] [ J. SUDHAKAR REDDY ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 28.01.2021 {SC SPS} 2 M.A. NO. 96/KOL/2020 (A/O. ITA NOS. 2024 /KOL/2019) ASSESSMENT YEAR: 2014-15 SHRI PAWAN KUMAR MODI COPY OF THE ORDER FORWARDED TO: 1. SHRI PAWAN KUMAR MODI C/O. RAJESH MOHAN & ASSOCIATES UNIT NO. 18 5 TH FLOOR, BAGATI HOUSE 34, GANESH CHANDRA AVENUE KOLKATA 700 013 2. INCOME TAX OFFICER, WARD-62(2), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES