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Income Tax Appellate Tribunal, KOLKATA BENCH “VIRTUAL B” KOLKATA
Before: Shri J.Sudhakar Reddy & Shri S.S.Godara
Miss. Sukanya Dutta, A.R अपीलाथ� क� ओर से/By Appellant Smt. Ranu Biswas Addl. CIT-DR ��यथ� क� ओर से/By Respondent 20-10-2020 सुनवाई क� तार�ख/Date of Hearing 20-10-2020 घोषणा क� तार�ख/Date of Pronouncement आदेश /O R D E R PER S.S.Godara, Judicial Member:- This assessee’s appeal for assessment year 2011-12 arises against the Commissioner of Income Tax (Appeals)-6 Kolkata’s order dated 13.03.2019 passed in case No. CIT(A),Kol-6/10053/2017-18 involving penalty proceedings u/s 271(1)(c) of the Income Tax Act, 1961; in short ‘the Act’. Heard both the parties. Case file perused.
Assessment Year 2011-12 Sh. Pradip Kumar Bannerjee Vs ITO Wd-22(3), Kol. Page 2 2. Learned Counsel submitted at the outset that the assessee is availing settlement under the “Vivad Se Vishwas Scheme”. It has also filed an application dated 25.02.2020 to this effect. Learned departmental representative does not raise any objection.
After hearing foregoing rival submissions, we dismiss the instant appeal as withdrawn with a rider that the same shall be restored in case the assessee fails to avail its settlement under the “Vivad Se Vishwas Scheme” for technical reasons.