Shri Bivash Mondal, Durgapur V. A.C.I.T.,Circle-1, Durgapur

ITA 1346/KOL/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 2721 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 11 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-05-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 30-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Competent authority

Judgement Text

1 ITA No. 1346/Kol/2019 Shri Bivash Mondal, AY 2014-15 IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 1346/Kol/2019 Assessment Year: 2014-15 Shri Bivash Mondal (PAN: AEPPM0494P) Vs. Assistant Commissioner of Income-tax, Circle-1, Durgapur Appellant Respondent Date of Hearing 10.05.2022 Date of Pronouncement 10.05.2022 For the Appellant N o n e For the Respondent Shri Manas Mondal, Addl. CIT ORDER Per Shri Rajesh Kumar, AM This is an appeal preferred by the assessee against the order of Ld. CIT(A), Durgapur dated 20.03.2019 for AY 2014-15. 2. None appeared on behalf of the assessee. At the outset, we find a letter dated 22.02.2022 on behalf of the assessee is placed on file from where we note that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2020 (hereinafter, the ‘scheme’) and had filed Form no. 1 and Form no. 2 before the Competent Authority and the Competent Authority had accepted it and had issued Form-3. Thereafter the assessee has remitted the tax as per Form 3 and filed form no. 4 and is expecting Form 5 from the competent authority. Since the assessee-respondent has paid the due taxes, there is no point in keeping the impugned appeal pending. Apropos the discussion (supra) and since Shri Manash Mondal, CIT, DR does not have any objection in withdrawing the same, we allow the assessee to withdraw the impugned appeal. 4. In the result, the appeal of assessee dismissed. Order is pronounced in the open court. Sd/- Sd/- (Sonjoy Sarma) (Rajesh Kumar) Judicial Member Accountant Member Dated: 10 th May, 2022 JD, Sr. PS 2 ITA No. 1346/Kol/2019 Shri Bivash Mondal, AY 2014-15 Copy of the order forwarded to: 1. Appellant– Shri Bivash Mondal, Plot No. 9, Sector-2A, Bilabal Sarani, Bidshannagar, Durgapur-713212 2. Respondent – ACIT, Circle-1, Durgapur. 3. CIT(A), Durgapur, (sent through e-mail). 4. CIT , Durgapur 5. DR, ITAT, Kolkata, (sent through e-mail). True Copy By Order Assistant Registrar ITAT, Kolkata Bench, Kolkata