Santosh Kumar Chaudhary, Rambagan V. I.T.O.,Ward-3(1), Asansol

ITA 110/KOL/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 2765 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 8 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-10-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 27-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Assessee Lawyers: N O N E
• Keywords: Competent authority
• Section: 22; 2

Judgement Text

1 ITA NO.110 & 111/KOL/2020, SANTOSH KUMAR CHAUDHARY, AY 2009-10 & 2010-11 , C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA [BEFORE SHRI P. M. JAGTAP, VICE PRESIDENT (KZ) & SHRI A. T. VARKEY, JUDICIAL MEMBER ] I.T.A. NOS. 110 & 111/KOL/2020 ASSESSMENT YEARS: 2009-10 & 2010-11 SANTOSH KUMAR CHAUDHARY (PAN: ACEPC4268J) VS. INCOME-TAX OFFICER, WARD-3(1), KOLKATA. APPELLANT RESPONDENT DATE OF HEARING (VIRTUAL) 22.10.2021 DATE OF PRONOUNCEMENT 22.10.2021 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI JAYANTA KHANRA, JCIT ORDER PER BENCH: BOTH THESE APPEALS PREFERRED BY THE ASSESSEE ARE A GAINST THE SEPARATE ORDERS OF LD. CIT(A), ASANSOL DATED 16.09.2019 AND 09.12.2 019 FOR AYS 2009-10 AND 2010-11. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVE R, VIDE AN APPLICATION DATED 06.10.2021 WHICH IS PLACED ON FILE, THE ASSESSEE HA S SUBMITTED THAT THE ASSESSEE HAS OPTED FOR DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020 (HEREINAFTER, THE SCHEME) AND HAD FILED FORM-1 & FORM-2 BEFORE THE COMPETENT AUTHORITY AND IS AWAITING THE ISSUE OF FORM NO. 3 FROM THE COMPETENT AUTHORITY, T HEREFORE, THE ASSESSEE REQUESTS FOR WITHDRAWAL OF APPEAL. TAKING INTO CONSIDERATION THE FACT THAT SINCE THE ASSESSEE HAS OPTED FOR THE SCHEME FOR THE AYS 2009-10 AND 2010-11 AS STATED ABOVE, THERE IS NO POINT IN KEEPING THE IMPUGNED APPEALS PENDING. 3. THEREFORE, THE APPLICATION OF THE ASSESSEE FOR W ITHDRAWAL OF THE APPEAL IS ALLOWED. IN CASE, IF THE COMPETENT AUTHORITY AS PER THE SCHE ME DOES NOT ACCEPT THE ASSESSEES PROPOSAL TO OPT FOR THE VIVAD SE VISHWAS SCHEME, 20 20 FOR ANY REASON, THEN THE ASSESSEE IS AT LIBERTY TO MOVE AN APPLICATION FOR RECALLING THI S ORDER. WITH THE AFORESAID CAVEAT, WE ALLOW THE ASSESSEE TO WITHDRAW THE CAPTIONED APPEAL S. 2 ITA NO.110 & 111/KOL/2020, SANTOSH KUMAR CHAUDHARY, AY 2009-10 & 2010-11 4. NEEDLESS TO SAY THAT OUR AFORESAID ACTION ALLOWI NG THE ASSESSEE TO WITHDRAW THE APPEALS, WILL NOT COME IN THE WAY OF THE COMPETENT AUTHORITY OF REVENUE TO ACCEPT THE ASSSSEES SAID OPTION/SCHEME FOR AVAILING VIVAD SE VISHWAS SCHEME, 2020. 5. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISS ED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT ON 22 OCTOBE R, 2021. SD/- SD/- (A. T. VARKEY) (P. M. JAGTAP) JUDICIAL MEMBER VICE PRESIDENT DATED: 22 OCTOBER, 2021 JD, SR. PS COPY OF THE ORDER FORWARDED TO: 1. APPELLANT- SHRI SANTOSH KUMAR CHAUDHARY, G T ROAD, RAMBAGAN, PO SEARSOLE RAJBARI-713358, DSIST. BURDWAN, WEST BENGA L. 2. RESPONDENT ITO, WARD-3(1), KOLKATA. 3. CIT(A), ASANSOL (SENT THROUGH E-MAIL) 4. CIT, ASANSOL . 5. DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY/DDO ITAT, KOLKATA BENCHES, KOLKATA