Smt.Renuka Jana, Purba Medinipur V. I.T.O.,Ward-27(2), Haldia

ITA 151/KOL/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6140 (ITAT-KOLKATA)
• Duration Of Justice: 11 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 28-01-2021
• Assessment Year: 2016-2017
• Appeal Filed On: 05-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS
• Keywords: Competent authority

Judgement Text

ITA NO. 151/KOL/2020 SMT. RENUKA JANA, A.Y. 2016-17 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. 151/KOL/2020 ASSESSMENT YEAR: 2016-17 SMT. RENUKA JANA (PAN: ARUPJ8654N) VS. INCOME-TAX OFFICER, WD-27(2), HALDIA APPELLANT RESPONDENT DATE OF HEARING (VIRTUAL) 28.01.2021 DATE OF PRONOUNCEMENT 28.01.2021 FOR THE APPELLANT N O N E FOR THE RESPONDENT SMT. RANU BISWAS, ADDL. CIT ORDER PER SHRI A. T. VARKEY, JM: THIS APPEAL PREFERRED BY THE ASSESSEE IS AGAINST THE ORDER OF LD. CIT(A)-7, KOLKATA DATED 01.11.2019 FOR AY 2016-17. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVER, IT IS NOTICED FROM A LETTER DATED 22.01.2021 OF THE LD. AR OF THE ASSESSEE SHRI S. K. TULSIYAN THAT THE ASSESSEE HAS OPTED FOR THE VIVAD SE VISHWAS SCHEME, 2020 (HEREINAFTER REFERRED TO AS THE SCHEME). TAKING INTO CONSIDERATION THE FACT THAT SINCE THE ASSESSEE HAS OPTED FOR THE SCHEME IN RESPECT OF THIS APPEAL, THERE IS NO POINT IN KEEPING THE IMPUGNED APPEAL PENDING. 3. IN THE LIGHT OF THE AFORESAID DISCUSSION, WE TREAT THIS LETTER OF THE LD. AR OF THE ASSESSEE INFORMING THE TRIBUNAL THE FACT THAT ASSESSEE HAS OPTED FOR THE 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, OR IF THE ASSESSEE CHANGES HER MIND LATER NOT TO OPT FOR THE SCHEME FOR ANY REASONS, THEN THE ASSESSEE IS AT LIBERTY TO MOVE AN APPLICATION FOR RECALLING THIS ORDER. WITH THE AFORESAID CAVEAT, WE ALLOW THE ASSESSEE TO WITHDRAW THE CAPTIONED APPEAL. ITA NO. 151/KOL/2020 SMT. RENUKA JANA, A.Y. 2016-17 2 | P A GE 4. NEEDLESS TO SAY THAT OUR AFORESAID ACTION ALLOWING THE ASSESSEE TO WITHDRAW THE APPEAL, WILL NOT COME IN THE WAY OF THE COMPETENT AUTHORITY OF REVENUE TO ACCEPT THE ASSESSEES 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: 28.01.2021 JD, SR. PS COPY OF THE ORDER FORWARDED TO: 1. APPELLANT- SMT. RENUKA JANA, SERPUR, CONTAI, DIST. PURBA MEDINIPUR, PIN-721401. 2. RESPONDENT ITO, WARD-27(2), KOLKATA. 3. THE CIT(A)- 7, KOLKATA (SENT THROUGH E-MAIL) 4. CIT- , KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES, KOLKATA