Income Tax Appellate Tribunal - Kolkata
Nand Kishore Baheti (Huf), Kolkata vs I.T.O.,Ward-37(2), Kolkata on 16 April, 2021
ITA Nos. 1740, 1741 & 1742/KOL/2019
Assessment Years: 2014-2015, 2015-16 & 2015-16
Nand Kishore Baheti
IN THE INCOME TAX APPELLATE TRIBUNAL,
'B(SMC)' BENCH, KOLKATA
[Virtual Court Hearing]
Before Shri P.M. Jagtap, Vice-President
I.T .A. Nos. 1740, 1741 & 1742/KOL/2019
Assessment Years: 2014-2015, 2015-2016 & 2015-2016
Nand Kishore Baheti,............................................................. Appellant
32/1A, Ram Krishna Samadhi Road, Flat No. 4B,
Kolkata-700054
[PAN:AEBPB8410N]
-Vs.-
Income Tax Officer,................................................................ Respondent
Ward-37(2 ), Kolkata,
3, Government Place West,
Kolkata-700001
Appearances by:
N o n e, appeared o n behalf of the assessee
Smt. Ranu Biswas, Addl. CIT, appeared on behalf of the Revenue
Date of concluding th e hearing : April 16, 2021
Date of pronouncing the order : April 16, 2021
O R D E R
These appeals filed by the assessee are directed against the orders of ld. Commissioner of Income Tax (Appeals)-11, Kolkata dated 27.06.2019.
2. In these cases, the assessee has moved an application dated 23.03.2021 seeking withdrawal of these appeals on the ground that the assessee has decided to settle the dispute involved in the said appeals under the Direct Tax Vivad Se Vishwas Act, 2020 and has duly filed the declarations in Form No. 1 and Form No. 2 but the Designated Authority has not issued the certificate in Form No. 3 as per Section 5(1) of the 1 ITA Nos. 1740, 1741 & 1742/KOL/2019 Assessment Years: 2014-2015, 2015-16 & 2015-16 Nand Kishore Baheti Scheme so far determining the tax payable by the assessee under the same Scheme.
3. Keeping in view these facts and circumstances of the case including especially the fact that the assessee has duly complied with the necessary requirements under Vivad Se Vishwas Scheme, 2020, I permit the assessee to withdraw these appeals and dismiss the appeals with the liberty to the assessee that in case, there is any problem in issuance of the certificate in Form No. 3 by the Designated Authority or any other such situation making the assessee not eligible to opt for the Vivad Se Vishwas Scheme, 2020, the assessee will have the liberty to approach this Tribunal with a request for restoration of these appeals.
4. In the result, all the appeals filed by the assessee are dismissed as withdrawn.
Order pronounced in the open Court on April 16, 2021.
Sd/-
(P.M. Jagtap) Vice-President Kolkata, the 16 t h day of April, 2021 Copies to : (1) Nand Kishore Baheti, 32/1A, Ram Krishna Samadhi Road, Flat No. 4B, Kolkata-700054 (2) Income Tax Officer, Ward-37(2 ), Kolkata, 3, Government Place West, Kolkata-700001 (3) Commissioner of Inco me T ax (Appeals)-11, Kolkata;
(4) Commissioner of Inco me T ax- ,
(5) The Depart ment al Represent ative
(6) Guard File
By order
Assistant Registrar,
Income Tax Appellate Tribunal,
Kolkata Benches, Kolkata
Laha/Sr. P.S.
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