Manisha Gupta, Kolkata v. ITO, Ward-47(1), Kolkata

ITA 2509/KOL/2019 | 2012-2013
Pronouncement Date: 25-03-2021 | Result: Dismissed

Appeal Details

RSA Number 250923514 RSA 2019
Assessee PAN AJWPG3865A
Bench Kolkata
Appeal Number ITA 2509/KOL/2019
Duration Of Justice 1 year(s) 3 month(s) 28 day(s)
Appellant Manisha Gupta, Kolkata
Respondent ITO, Ward-47(1), Kolkata
Appeal Type Income Tax Appeal
Pronouncement Date 25-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted SMC
Tribunal Order Date 25-03-2021
Last Hearing Date 25-03-2021
First Hearing Date 25-03-2021
Assessment Year 2012-2013
Appeal Filed On 27-11-2019
Judgment Text
ITA NO S . 2 5 0 8 & 2509 / KOL /201 9 ASSESSMENT YEAR S : 201 1 - 201 2 & 2012 - 2013 MA NISHA GUPTA 1 IN THE INCOME TAX APPELLATE TRIBUNAL A (SMC) BENCH KOLKATA [VIRTUAL COURT HEARING] BEFORE SHRI P.M. JAGTAP VICE - PRESIDENT I.T.A. NO S . 2 50 8 & 2509 / KOL /201 9 ASSESSMENT YEAR S : 201 1 - 201 2 & 2012 - 2013 MA NISHA GUPTA ................................. . . ...... . ..................... ..... . APPELLANT C/O. AGARWAL VISHWANATH & ASSOCIATES 133/1/1A S.N. BANERJEE ROAD PUSHKAL BHAWAN 3 RD FLOOR KOLKATA - 700013 [PAN:A JWPG3865A ] - VS. - INCOME TAX OFFICER ................................ ....................... ......... RESPONDENT WARD - 4 7 ( 1 ) KOLKATA 3 GOVERNMENT PLACE (WEST) KOLKATA - 7000 01 APPEARANCES BY: N O N E A P PEARED ON BEHALF OF THE ASSESSEE S HRI JAYANTA KHANRA . J CIT SR. D.R. APPEARED ON BEHALF OF THE REVENUE DATE OF CONCLUDING THE HEARING : MARCH 2 5 202 1 DATE OF PRONOUNCING THE ORDER : MARCH 2 5 2021 O R D E R TH E S E APPEAL S BEING I.T.A. NOS. 2508/KOL/2019 AND 2509/KOL/2019 FILED BY THE ASSESSE E ARE DIRECTED AGAINST THE ORDER S OF LD. C OMMISSIONER OF INCOME TAX (APPEALS) - 1 4 KOLKATA DATED 1 3 . 0 9 .201 9 AND 23.10.2019 RESPECTIVELY . 2. IN TH E S E CASE S SHRI K.K. GOSWAMI LD. A UTHORIZED REPRESENTATIVE OF THE ASSESSEE HAS MOVED AN APPLICATION DATED 22 .03.2021 SEEKING WITHDRAWAL OF TH E S E APPEAL S ON THE GROUND THAT T HE ASSESSEE HAS DECIDED TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEAL S UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT 2020. THE ASSESSEE HAS DULY FILED THE DECLARATIONS IN FORM NO. 1 AND FORM NO. 2 FOR BOTH THE APPEALS AND THE DESIGNATED ITA NO S . 2 5 0 8 & 2509 / KOL /201 9 ASSESSMENT YEAR S : 201 1 - 201 2 & 2012 - 2013 MA NISHA GUPTA 2 AUTHORITY HAS ISSUED THE CERTIFICATE S IN FORM NO. 3 AS PER SECTION 5(1) OF THE SCHEME ACCEPTING THE ASSESSEES DECLARATION S U NDER THE SAME SCHEME. 3. KEEPING IN VIEW THESE FACTS AND CIRCUMSTANCES OF THE CASE INCLUDING ESPECIALLY THE FACT THAT THE ASSESSEE HAS DULY COMPLIED WITH THE NECESSARY REQUIREMENTS UNDER VIVAD SE VISHWAS SCHEME 2020 THE PERMISSION S AS SOUGHT BY THE LD. AUTHORIZED REPRESENTATIVE OF THE ASSESSEE ARE GRANTED AND TH E S E APPEAL S OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. 4 . IN THE RESULT BOTH THE APPEAL S FILED BY THE ASSESSE E ARE DIS MISSED AS WITHDRAWN. ORDER PRONOUNC ED IN THE OPEN COURT ON MARCH 2 5 20 2 1 . SD/ - (P.M. JAGTAP) VICE - PRESIDENT KOLKATA THE 2 5 TH DAY OF MARCH 20 2 1 COPIES TO : (1) MANISHA GUPTA C/O. A GARWAL VISHWANATH & ASSOCIATES 133/1/1A S.N. BANERJEE ROAD PUSHKAL BHAWAN 3 RD FLOOR KOLKATA - 700013 (2) INCOME TAX OFFICER WARD - 47(1) KOLKATA 3 GOVERNMENT PLACE (WEST) KOLKATA - 700001 ( 3 ) COMMISSIONER OF INCOME TAX (APPEALS ) - 1 4 KOLKATA ; (4) COMMISSIONER OF INCOME TAX - ( 5 ) THE DEPARTMENTAL REPRESENTATIVE ( 6 ) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCHES KOLKATA LAHA/SR. P.S.