DHARMESH PAREKH,KOLKATA vs ACIT, CIRCLE - 34, KOLKATA

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

Before: Sri J. Sudhakar Reddy & Sri S.S. Godara

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA (Virtual Court) (Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Godara, Judicial Member) Assessment Year: 2014-15 Dharmesh Parekh...............................................................................................................Appellant [PAN: AHZPP 7023 L] Vs. ACIT, Circle-34, Kolkata.....………………..…..................................................................Respondent Appearances by: None appeared on behalf of the Assessee. Sh. Supriyo Pal, Addl. CIT, appeared on behalf of the Revenue. Date of concluding the hearing : November 19th, 2020 Date of pronouncing the order : November 26th, 2020 ORDER Per J. Sudhakar Reddy, AM:

This is an appeal filed by the assessee directed against the order of the Learned Commissioner of Income Tax (Appeals)-10, Kolkata, [hereinafter the “CIT(A)”], passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dated 14.09.2018 for the Assessment Year 2014-15.

The ld. Counsel for the assessee submitted that the assessee is availing the “Vivad Se Vishwas Scheme” and has filed an application in this regard. He wanted an adjournment or in the alternative pleaded for protection that, if its application under the scheme is rejected by the authorities, the appeal may be restored. He submitted that if such an assurance is recorded in the order, he would withdraw this appeal before the Tribunal. The ld. D/R had no objection.

After hearing the ld. D/R, we dismiss this appeal as withdrawn with the condition that the same shall be restored in case the authorities do not approve the application filed by the assessee for resolution of the dispute under “Vivad Se Vishwas Scheme”.

Assessment Year: 2014-15 Dharmesh Parekh. 4. In the result, the appeal filed by the assessee is dismissed as withdrawn. Kolkata, the 26th November, 2020. Sd/- Sd/- [S.S. Godara] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated: 26.11.2020 Bidhan (P.S.) Copy of the order forwarded to:

1. 1. Dharmesh Parekh, 19, Synagogue Street, Brabourne Road, Kolkata-700 001.

2. ACIT, Circle-34, Kolkata.

3. CIT(A)-10, Kolkata. (sent through mail) 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata. (sent through mail)

DHARMESH PAREKH,KOLKATA vs. ACIT, CIRCLE - 34, KOLKATA