Smt. Nisha Jhawar, Kolkata v. I.T.O.,Ward-35(2), Kolkata

ITA 950/KOL/2019 | 2015-2016
Pronouncement Date: 02-03-2021 | Result: Dismissed

Appeal Details

RSA Number 95023514 RSA 2019
Assessee PAN ACWPJ7434M
Bench Kolkata
Appeal Number ITA 950/KOL/2019
Duration Of Justice 1 year(s) 10 month(s) 2 day(s)
Appellant Smt. Nisha Jhawar, Kolkata
Respondent I.T.O.,Ward-35(2), Kolkata
Appeal Type Income Tax Appeal
Pronouncement Date 02-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted SMC
Tribunal Order Date 02-03-2021
Last Hearing Date 02-03-2021
First Hearing Date 02-03-2021
Assessment Year 2015-2016
Appeal Filed On 29-04-2019
Judgment Text
ITA NO. 950/KOL/2019 ASS ESSMENT YEAR: 2015-2016 S MT. NISHA JHAWAR 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. 950/KOL/2019 ASSESSMENT YEAR: 2015-2016 SMT. NISHA JHAWAR ................................. ................................. APPELLANT BIKHAMCHAND MARKET 14/2 OLD CHINA BAZAR STREET 3 RD FLOOR ROOM NO. 213 KOLKATA-700001 [PAN:ACWPJ7434M] -VS.- INCOME TAX OFFICER ................................ ................................ RESPONDENT WARD-35(2) KOLKATA INCOME TAX OFFICE POORVA 110 SHANTI PALLY NEAR RUBY HOSPITAL KOLKATA-700107 APPEARANCES BY: SHRI SUNIL SURANA A.R. APPEARED ON BEHALF OF THE ASSESSEE SHRI SUPRIYO PAL ADDL. CIT SR. D.R. APPEARED ON BEHALF OF THE REVENUE DATE OF CONCLUDING THE HEARING : MARCH 02 2021 DATE OF PRONOUNCING THE ORDER : MARCH 02 2021 O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-10 KOLKATA DA TED 28.03.2019 . 2. IN THIS CASE LD. AUTHORIZED REPRESENTATIVE OF T HE ASSESSEE STATED THAT THE ASSESSEE HAS DECIDED TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEAL UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT 2 020 AND HAS DULY FILED THE DECLARATIONS IN FORM NO. 1 AND FORM NO. 2 BUT T HE DESIGNATED AUTHORITY HAS NOT ISSUED THE CERTIFICATE IN FORM NO . 3 AS PER SECTION 5(1) OF THE SCHEME SO FAR DETERMINING THE TAX PAYABLE BY IT UNDER THE SAME SCHEME. ITA NO. 950/KOL/2019 ASS ESSMENT YEAR: 2015-2016 S MT. NISHA JHAWAR 2 3. KEEPING IN VIEW THESE FACTS AND CIRCUMSTANCES OF THE CASE INCLUDING ESPECIALLY THE FACT THAT THE ASSESSEE HAS DULY COMP LIED WITH THE NECESSARY REQUIREMENTS UNDER VIVAD SE VISHWAS SCHEME 2020 I PERMIT THE ASSESSEE TO WITHDRAW THIS APPEAL AND DISMISS THE AP PEAL WITH THE LIBERTY TO THE ASSESSEE THAT IN CASE THERE IS ANY PROBLEM IN ISSUANCE OF THE CERTIFICATE IN FORM NO. 3 BY THE DESIGNATED AUTHORI TY OR ANY OTHER SUCH SITUATION MAKING THE ASSESSEE NOT ELIGIBLE TO OPT F OR THE VIVAD SE VISHWAS SCHEME 2020 THE ASSESSEE WILL HAVE THE LIBERTY TO APPROACH THIS TRIBUNAL WITH A REQUEST FOR RESTORATION OF THIS APPEAL. 4. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON MARCH 02 202 1. SD/- (P.M. JAGTAP) VICE-PRESIDE NT KOLKATA THE 2 ND DAY OF MARCH 2021 COPIES TO : (1) SMT. NISHA JHAWAR BIKHAMCHAND MARKET 14/2 OLD CHINA BAZAR STREET 3 RD FLOOR ROOM NO. 213 KOLKATA-700001 (2) INCOME TAX OFFICER WARD-35(2) KOLKATA INCOME TAX OFFICE POORVA 110 SHANTI PALLY NEAR RUBY HOSPITAL KOLKATA-7001 07 (3) COMMISSIONER OF INCOME TAX (APPEALS)-10 KOLK ATA; (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.