SHRICHAND BHUTORIA AND SONS HUF,KOLKATA vs. I.T.O.,WARD-36(2), KOLKATA

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ITA 26/KOL/2020Status: DisposedITAT Kolkata24 March 2021AY 2015-162 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal accepted the assessees' applications to withdraw their appeals. The appeals were dismissed as withdrawn.

What were the facts?

The assessees filed appeals before the ITAT for the assessment year 2015-16. They subsequently applied to withdraw these appeals.

What were the issues?

The primary issue was whether the assessees' appeals should be dismissed as withdrawn due to their availing of the Vivad Se Vishwas Act, 2020 scheme.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘A’ BENCH, KOLKATA

Before: Sri J. Sudhakar Reddy & Sri Sanjay Garg

Heard together (3 matters)

I.T.A. No. 1232/Kol/2019
I.T.A. No. 1730/Kol/2019
I.T.A. No. 26/Kol/2020

Read from the judgment's own cause title. This page is filed under one of them.

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member & Sri Sanjay Garg, Judicial Member) Assessment Year: 2015-16 Sanjay Kumar Bhutoria, HUF....………………..….............................................................Appellant [PAN: AAEHS 7217 R] Vs. ITO, Ward-36(3), Kolkata............................................................................................Respondent I.T.A. No. 1730/Kol/2019 Assessment Year: 2015-16 Gaurav Bhutoria....………………..….....................................................................................Appellant [PAN: ATUPB 0423 H] Vs. ITO, Ward-34(4), Kolkata............................................................................................Respondent Assessment Year: 2015-16 Shrichand Bhutoria and Sons, HUF....………………..…..................................................Appellant [PAN: AAFHS 7288 M] Vs. ITO, Ward-36(2), Kolkata............................................................................................Respondent Appearances by: None appeared on behalf of the Assessee. Sh. Jayanta Khanra, JCIT, appeared on behalf of the Revenue. Date of concluding the hearing : February 12th, 2021 Date of pronouncing the order : March 24th, 2021 ORDER Per Bench:

The assessees seek permission of this Bench to withdraw their appeals in & 26/Kol/2020 as they have availed the scheme under “Vivad Se Vishwas Act, 2020” vide their applications dated 08.02.2021. The assessees state that they have been granted certificate by the designated authority in Form No.-3 under the provisions of “Vivad Se Vishwas Act, 2020”.

2 I.T.A. No. 1730/Kol/2 Assessment Year: 2015-16 Sanjay Kumar Bhutoria, HUF Gaurav Bhutoria Shrichand Bhutoria and Sons, HUF. 2. We accept these applications of the assessees and dismiss these appeals as withdrawn.

Kolkata, the 24th March, 2021. Sd/- Sd/- [Sanjay Garg] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated: 24.03.2021 Bidhan (P.S.) Copy of the order forwarded to:

1. 1. Sanjay Kumar Bhutoria, HUF, 17, Ezra Street, 2nd Floor, Kolkata-700 001.

2. Gaurav Bhutoria, 17, Ezra Street, 2nd Floor, Kolkata-700 001.

3. Shrichand Bhutoria and Sons, HUF, 17, Ezra Street, 2nd Floor, Kolkata-700 001.

4. ITO, Ward-36(3), Kolkata 5. ITO, Ward-34(4), Kolkata 6. ITO, Ward-36(2), Kolkata.

7. CIT(A)-10, Kolkata. (sent through mail) 8. CIT- 9. CIT(DR), Kolkata Benches, Kolkata. (sent through mail)

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