M/s J.J.Automotive Ltd., Kolkata V. D.C.I.T.,Circle-8(1), Kolkata

ITA 1535/KOL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7352 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 6 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 25-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Keywords: Competent authority

Judgement Text

1 ITA NO.347,1534-1535/KOL/2019 J. J. AUTOMOTIVE LTD., AYS 2012-13, 2014-15 & 2015-16 IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, KOLKATA ( ) . . , . . , ) [BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT (KZ) &SHRI A. T. VARKEY, JM] I.T.A. NO. 347/KOL/2019 ASSESSMENT YEAR:2012-13 & I.T.A. NOS. 1534 & 1535/KOL/2019 ASSESSMENT YEAR:2014-15 & 2015-16 M/S. J. J. AUTOMOTIVE LTD. (PAN: AAACJ6712B) VS. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-8(1), KOLKATA. APPELLANT RESPONDENT DATE OF VIRTUAL HEARING 15.01.2021 DATE OF PRONOUNCEMENT 15.01.2021 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI JAYANTA KHANRA, ADDL. CIT ORDER PER BENCH: ALL THESE APPEALS HAVE BEEN PREFERRED BY THE ASSESSEE AGAINST THE SEPARATE ORDERS OF THE LD.CIT(A)-3, KOLKATA DATED 02.01.2019, 02.05.2019 AND 08.05.2019 FOR AYS 2012-13, 2014-15 AND 2015-16 RESPECTIVELY. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. AT THE OUTSET, IT IS NOTICED FROM THE LETTER OF THE LD. AR OF THE ASSESSEE SHRI ARVIND AGRAWAL DATED 06.01.2021 THAT THE ASSESSEE HAD FILED FORM 1 AND 2 UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT IN RESPECT OF ALL THESE APPEALS AND THE COMPETENT AUTHORITY HAS ISSUED FORM NO. 3, A COPY OF THE SAID LETTER ALONG WITH FORM NO. 3 IS AVAILABLE IN FILE, WHICH IS BEFORE US. THEREFORE, TAKING INTO CONSIDERATION THE FACT THAT SINCE THE ASSESSEE HAS OPTED FOR THE SCHEME FOR THE AYS 2012-13, 2014-15 & 2015-16, THERE IS NO POINT IN KEEPING THE IMPUGNED APPEAL PENDING. IN THE LIGHT OF THE AFORESAID DISCUSSION AND THE FACT THAT ASSESSEE HAS 2 ITA NO.347,1534-1535/KOL/2019 J. J. AUTOMOTIVE LTD., AYS 2012-13, 2014-15 & 2015-16 OPTED FOR THE SAID SCHEME AND FORM 3 HAS BEEN ISSUED BY THE DEPARTMENT, THEREFORE, WE ALLOW THE ASSESSEE TO WITHDRAW THE IMPUGNED APPEALS. 3. IN THE RESULT, ALL THE APPEALS OF ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (P. M. JAGTAP) (ABY. T. VARKEY) VICE PRESIDENT JUDICIAL MEMBER DATED : 15.01.2021 JD(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. J. J. AUTOMOTIVE LTD., C/O G. P. AGRAWAL & ASSOCIATES, 2 ND FLOOR, K. S. ROY ROAD, KOLKATA-700 001. 2 RESPONDENT DCIT, CIRCLE-8(1), KOLKATA. 3. 4. 5. CIT(A)-3, KOLKATA. (SENT THROUGH E-MAIL) CIT, KOLKATA DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR