Smt. Soma Garai, Burdwan V. A.C.I.T.,Circle-1, Burdwan

ITA 1283/KOL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3425 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 8 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2015-2016
• Appeal Filed On: 27-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS
• Assessee Lawyers: MIRAJ D. SHAH
• Keywords: Competent authority

Judgement Text

ITA NO. 1283/KOL/2019 SMT. SOMA GARAI, A.Y. 2015-16 1 | P A GE , B , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY, AM AND SHRI A. T. VARKEY, JM] I.T.A. NO. 1283/KOL/2019 ASSESSMENT YEAR: 2015-16 SMT. SOMA GARAI (PAN: ALQPG9428D) VS. ASSISTANT COMMISSIONER OF INCOME- TAX, CIRCLE-1, BURDWAN. APPELLANT RESPONDENT DATE OF HEARING 18.02.2021 DATE OF PRONOUNCEMENT 18.02.2021 FOR THE APPELLANT SHRI MIRAJ D. SHAH, AR FOR THE RESPONDENT SMT. RANU BISWAS, ADDL. CIT ORDER PER SHRI A. T. VARKEY, JM: THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A), BURDWAN DATED 08.03.2019 FOR AY 2015-16. 2. AT THE OUTSET, LD. AR FOR THE ASSESSEE SHRI MIRAJ D. SHAH 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. THEREFORE, TAKING INTO CONSIDERATION THE FACT THAT SINCE THE ASSESSEE HAS OPTED FOR THE SCHEME FOR THE AY 2015-16, THERE IS NO POINT IN KEEPING THE IMPUGNED APPEAL PENDING. 3. IN THE LIGHT OF THE AFORESAID DISCUSSION, WE TREAT THIS SUBMISSION OF THE LD. AR OF THE ASSESSEE INFORMING THE TRIBUNAL THE FACT THAT ASSESSEE HAS OPTED FOR THE SAID SCHEME, THEREFORE, WE ALLOW THE ASSESSEE TO WITHDRAW THE IMPUGNED APPEAL. IN CASE, IF THE COMPETENT AUTHORITY AS PER THE SCHEME DOES NOT ACCEPT THE ASSESSEES PROPOSAL TO OPT FOR THE VIVAD SE VISHWAS SCHEME, 2020, THEN THE ASSESSEE IS AT LIBERTY TO MOVE AN APPLICATION FOR RECALLING THIS ORDER. WITH THE AFORESAID CAVEAT, I ALLOW THE ASSESSEE TO WITHDRAW THE CAPTIONED APPEAL. ITA NO. 1283/KOL/2019 SMT. SOMA GARAI, A.Y. 2015-16 2 | P A GE 4. NEEDLESS TO SAY THAT MY AFORESAID ACTION ALLOWING THE ASSESSEE TO WITHDRAW THE APPEAL, 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 DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (J.S. REDDY) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 18.02.2021 JD, SR. PS COPY OF THE ORDER FORWARDED TO: 1. APPELLANT- SMT. SOMA GARAI, KATWA, LENIN SARANI, KATWA, BURDWAN, WEST BENGAL- 713130 2. RESPONDENT ACIT, CIRCLE-1, BURDWAN. 3. THE CIT(A), BURDWAN (SENT THROUGH E-MAIL) 4. CIT- BURDWAN 5. DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES, KOLKATA