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Income Tax Appellate Tribunal, KOLKATA ‘B’ BENCH, KOLKATA
Before: Sri J. Sudhakar Reddy, Hon’ble & Sri Aby T. Varkey, Hon’ble
IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Hon’ble Accountant Member & Sri Aby T. Varkey, Hon’ble Judicial Member) [VIRTUAL COURT HEARING] Assessment Years: 2011-12 Paresh Nath Mai..........……………….………...........................................................……………….…......Appellant Sodepur Sundar Chak Asansol Dist.:- Burdwan Pin – 713360 [PAN : AKQPM 7476 G] Vs. Income Tax Officer, Ward – 2(2), Asansol...........………..……………….............….……....…....Respondent Appearances by: Shri Udayan Dasgupta, Advocate, appeared on behalf of the assessee. Shri Dhrubajyoti Ray, JCIT Sr. D/R, appearing on behalf of the Revenue. Date of concluding the hearing : July 15th, 2020 Date of pronouncing the order : July 15th, 2020 ORDER Per J. Sudhakar Reddy, AM :-
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. 05/11/2019 for the Assessment Year 2011-12.
At the outset we find that there is a delay of 66 (sixty six) days in filing of this appeal by the assessee. On perusal of the petition for condonation of delay and after hearing the ld. Counsel for the assessee, we are convinced that the assessee was prevented by sufficient cause from filing the appeal in time. Hence the delay is condoned and the appeal is admitted.
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After hearing rival contentions, we dismiss this appeal as withdrawn with the condition that the same shall be restored in case the authorities do not approve the Assessment Years: 2011-12 Paresh Nath Mai application filed by the assessee for resolution of the dispute under application filed by the assessee for resolution of the dispute under application filed by the assessee for resolution of the dispute under “Vivad Se Vishwas Scheme”. 5. In the result, appeal of the assessee is dismissed as withdrawn. In the result, appeal of the assessee is dismissed as withdrawn.
Kolkata, the Kolkata, the 15th day of July, 2020.