Sudershan Prasad Bagaria, Kolkata V. A.C.I.T.,Circle-36, Kolkata

ITA 1463/KOL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 7669 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 2 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-09-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 13-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS
• Keywords: Competent authority
• Section: 147; 143(3); 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA आयकर अपीलȣय अधीकरण, Ûयायपीठ – “C” कोलकाता, BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER (समƗ ŵी संजय गगŊ ÛयाǓयक सदèय एवं ŵी िगरीश अŤवाल लेखा सद˟ ITA No.1463/Kol/2019 Assessment Year: 2010-11 Sudershan Prasad Bagaria 3A, Hare Street, Ashoka House, 3 rd Floor, Room No. 303, Dalhousie, Kolkata- 700001. (PAN: (ADFPB 4376 A) Vs. ACIT, Circle-36, Kolkata (Appellant) (Respondent) Present for: Appellant by : Shri Chirag Desai, AR Respondent by : Smt. Ranu Biswas, Addl. CIT, DR Date of Hearing : 12.09.2022 Date of Pronouncement : 13.09.2022 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal by the assessee is directed against the order of ld. CIT(A)-10, Kolkata dated 22.04.2019 for A.Y. 2010-11 against the assessment order passed u/s 147 r.s.s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) by ACIT, Circle-36, Kolkata. 2. Shri Chirag Desai, AR appeared for the assessee and Smt. Ranu Biswas, Sr. DR appeared on behalf of the revenue. 3. At the time of hearing Ld. AR of the assessee submitted 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 ITA No.1463/Kol/2019 Sudershan Prasad Bagaria, A.Y: 2010-11 2 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 Sr. 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 In the result, the appeal of the assessee is dismissed as withdrawn. Order is pronounced in the open court on 13 September, 2022 Sd/- Sd/- (SANJAY GARG) (GIRISH AGRAWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Kolkata, Dated: 13.09.2022 Biswajit, Sr. P.S. Copy to: 1. The Appellant: Sudershan Prasad Bagaria. 2. The Respondent: ACIT, Circle-36, Kolkata. 3. CIT- Kolkata. 4. CIT(A)- Kolkata 5. The DR, ITAT, Kolkata Bench, Kolkata //True Copy// [ By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata