KANICA DURGESH AGARWAL,KOLKATA vs. D.C.I.T.,CIECLE-35, KOLKATA

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ITA 399/KOL/2019Status: DisposedITAT Kolkata26 November 2020AY 2015-162 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal dismissed the appeal as withdrawn with a condition. The appeal would be restored if the assessee's application under the 'Vivad Se Vishwas Scheme' is rejected by the authorities.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order. The assessee informed the tribunal that they have availed the 'Vivad Se Vishwas Scheme' and requested an adjournment or protection for their appeal.

What were the issues?

The primary issue was the assessee's request for adjournment or conditional withdrawal of the appeal due to their participation in the 'Vivad Se Vishwas Scheme'.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

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

Before: Sri J. Sudhakar Reddy & Sri Aby T. Varkey

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA (Virtual Court) (Before Sri J. Sudhakar Reddy, Accountant Member & Sri Aby T. Varkey, Judicial Member) Assessment Year: 2015-16 KanicaDurgesh Agarwal..................................................................................................Appellant [PAN: ANRPM 3957 G] Vs. DCIT, Circle-35, Kolkata.....………………..…..................................................................Respondent Appearances by: Sh. A.K. Tibrewal, FCA, appeared on behalf of the Assessee. Smt. Ranu Biswas, 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 31.12.2018 for the Assessment Year 2015-16.

2.

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.

3.

After hearing rival contentions, 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: 2015-16 KanicaDurgesh Agarwal. 4. In the result, the appeal filed by the assessee is dismissed as withdrawn. Kolkata, the 26th November, 2020. Sd/- Sd/- [Aby T. Varkey] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated: 26.11.2020 Bidhan (P.S.) Copy of the order forwarded to:

1. 1. KanicaDurgesh Agarwal, 11, Brabourne Road, Draupadi Mansion, 3rd Floor, Kolkata-700 001.

2. DCIT, Circle-35, Kolkata.

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

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