Manju Fatepuria, Kolkata V. I.T.O.,Ward-61(4), Kolkata

ITA 1687/KOL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5789 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 2 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-10-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 17-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Assessee Lawyers: SANJAY KEJRIWAL
• Keywords: Competent authority

Judgement Text

1 ITA NO. 1687/KOL/2019 MANJU FATEPURIA., AY. 2013-14 , SMC , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH: K OLKATA ( . . , ) [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NO. 1687/KOL/2019 ASSESSMENT YEARS: 2014-15 MANJU FATEPURIA (PAN: AADPF 5698 N ) VS. ITO, WARD-61(4), KOLKATA APPELLANT RESPONDENT DATE OF HEARING (VIRTUAL) 01.10.2020 DATE OF PRONOUNCEMENT 01.10.2020 FOR THE APPELLANT SHRI SANJAY KEJRIWAL, AR FOR THE RESPONDENT SHRI JAYANTA KHANRA, JCIT SR. DR ORDER THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-19, KOLKATA DATED 27/06/2019 FOR A Y. 2013-14. 2. AT THE OUTSET, THE LD. AR SHRI SANJAY KEJRIWAL DREW OUR ATTENTION TO THE FACT THAT THE APPELLANT- ASSESSEE HAS DECIDED TO OPT FOR THE DIRE CT TAX VIVAD SE VISWAS SCHEME, 2020 (HEREINAFTER, THE SCHEME). IN THE LIGHT OF THE AF ORESAID FACT SINCE THE ASSESSEE INTENDS TO OPT FOR THE SAID SCHEME OF DIRECT TAX VIVAD SE VISWAS S CHEME, 2020, THERE IS NO POINT IN KEEPING THE IMPUGNED APPEAL PENDING. 3. IN THE LIGHT OF THE AFORESAID DISCUSSION, WE TRE AT THIS APPLICATION INFORMING US THE FACT THAT ASSESSEE INTENDS TO OPT FOR THE SAID SCHEME AN D THEREFORE, WE ALLOW THE ASSESSEE TO WITHDRAW THE IMPUGNED APPEAL. IN CASE, IF THE COMPE TENT AUTHORITY AS PER THE SCHEME DOES NOT ACCEPT THE ASSESSEES INTENTION TO OPT FOR THE VIVAD SE VISWAS SCHEME, 2020, THEN THE ASSESSEE IS AT LIBERTY TO MOVE AN APPLICATION FOR R ECALLING THIS ORDER. WITH THE AFORESAID CAVEAT, WE ALLOW THE ASSESSEE TO WITHDRAW THE CAPTI ONED APPEAL. 2 ITA NO. 1687/KOL/2019 MANJU FATEPURIA., AY. 2013-14 4. NEEDLESS TO SAY THAT OUR AFORESAID ACTION ALLOWI NG THE ASSESSEE TO WITHDRAW THE APPEAL, WILL NOT PRECLUDE THE COMPETENT AUTHORITY O F REVENUE TO ACCEPT THE ASSESSEES SAID OPTION / SCHEME FOR AVAILING VIVAD SE VISWAS SCHEM E, 2020. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMI SSED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT ON 1 ST OCTOBER, 2020. SD/- (J. SUDHAKAR REDDY) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 1 ST OCTOBER, 2020 SB, SR. PS COPY OF THE ORDER FORWARDED TO: 1. APPELLANT MANJU FATEPURIA, BLOCK-1, FLAT NO. 1A, SHREE RAM NAGAR, VIP ROAD,TEGHORIA, KOLKATA-700052. 2 RESPONDENT ITO, WARD-61(4), KOLKATA 3. THE CIT(A) 19, KOLKATA (SENT THROUGH E-MAIL) 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR