No AI summary yet for this case.
Income Tax Appellate Tribunal, KOLKATA ‘B’ BENCH, KOLKATA
Before: Sri Waseem Ahmed, Hon’ble & Sri Partha Sarathi Chaudhury, Hon’ble
order : December 16th , 2020 ORDER Per Partha Sarathi Chaudhury, JM :- This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals) - Asansol, (hereinafter the “ld. CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 14/11/2018, for the Assessment Year 2010-11.
None appeared on behalf of the assessee. There is no petition for adjournment either. Under these circumstances, we dispose off the case ex-parte, on merits, qua the assessee after hearing the ld. Departmental Representative.
The assessee has filed an application under “Vivad Se Viswas Scheme” and submitted that the appeal may be dismissed as withdrawn. The ld. D/R submitted that she has no objection if the prayer of the assessee is accepted, subject to a rider that, the same should be restored, in case the application for settlement of dispute under the scheme is not accepted by the competent authorities.
Heard the ld. D/R. The assessee filed a letter dt. 28/10/2020 for withdrawal of the appeal stating that he has preferred an application the “Vivad Se Viswas Scheme”. The letter is extracted under:-
Assessment Year: 2010-11 Mr. Uttam Kumar Mondal 5.1. After perusing the application filed by the After perusing the application filed by the assessee, we dismiss we dismiss this appeal of the assessee as withdrawn with a as withdrawn with a protection that, the assessee will be at liberty to apply for will be at liberty to apply for restoration of this appeal so dismissed, in case the application made by the assessee so dismissed, in case the application made by the assessee so dismissed, in case the application made by the assessee under “Vivad Se Viswas Scheme” “Vivad Se Viswas Scheme” is not accepted by the competent authorities. is not accepted by the competent authorities.
Assessment Year: 2010-11 Mr. Uttam Kumar Mondal 6. In the result, appeal of the assessee is appeal of the assessee is dismissed as withdrawn. Kolkata, the Kolkata, the 16th day of December, 2020. . Sd/- Sd/- Partha Sarthi Chaudhury] [Waseem Ahmed] [Partha Sarthi Chaudhury Accountant Member Member Judicial Member Dated : 16.12.2020 {SC SPS} Copy of the order forwarded to:
1. 1. Mr. Uttam Kumar Mondal Sumath Pally Rash Danga S.B. Gorai Road Asansol – 713 301 2. Income Tax Officer, Ward-2(2), Asansol 2(2), Asansol 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata.
5. CIT(DR), Kolkata Benches, Kolkata.