Sita Garg, Kolkata V. D.C.I.T.,CC-2(4), Kolkata

ITA 1846/KOL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0475 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 6 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 06-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Competent authority
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B (VIRTUAL COURT HEARING), BENCH KOLKATA BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI A. T. VARKEY, JUDICIAL MEMBER I.T.A. NO.1846/KOL/2019 ASSESSMENT YEAR: 2015-16 SITA GARG........................................................................................APPELLANT 4, CHURCH ROAD, SILIGURI 734401. [PAN :AECPG2893P] DCIT, CC-2(4), KOLKATA...RESPONDENT APPEARANCES BY: NONE SHRI JAYANTA KHANGRA, JCIT, DR, APPEARED ON BEHALF OF THE RESPONDENT. DATE OF CONCLUDING THE HEARING : MARCH 05, 2021 DATE OF PRONOUNCING THE ORDER : MARCH 05, 2021 ORDER PER BENCH:- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) (HEREINAFTER THE LD. CIT(A)) PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT). 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. AT THE OUTSET, IT IS NOTICED THAT AN APPLICATION FOR WITHDRAWAL OF APPEAL HAS BEEN PLACED IN FILE WHEREIN THE ASSESSEE HAVE STATED THAT THE ASSESSEE HAD OPTED FOR DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020 (HEREINAFTER, THE SCHEME) AND HAD FILED FORM-1 & FORM-2 BEFORE THE COMPETENT AUTHORITY AND IS AWAITING THE ISSUE OF FORM NO. 3 FROM THE COMPETENT AUTHORITY. THEREFORE, TAKING INTO CONSIDERATION THE FACT THAT SINCE THE ASSESSEE HAS OPTED FOR THE VIVAD SE VISHWAS SCHEME, THERE IS NO POINT IN KEEPING THE IMPUGNED APPEAL PENDING. 3. IN THE LIGHT OF THE AFORESAID DISCUSSION, WE TREAT THIS SUBMISSION OF THE ASSESSEE INFORMING THE TRIBUNAL THE FACT THAT ASSESSEE HAS OPTED FOR THE SAID 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, THEN THE ASSESSEE IS AT LIBERTY TO MOVE AN APPLICATION 2 I.T.A. NO.1846/KOL/2019 SITA GARG FOR RECALLING THIS ORDER. WITH THE AFORESAID CAVEAT, WE ALLOW THE ASSESSEE TO WITHDRAW THE CAPTIONED APPEAL. 4. NEEDLESS TO SAY THAT THE 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. KOLKATA, THE 5 TH MARCH, 2021. SD/- SD/- [ A. T. VARKEY ] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 05.03.2021 RS COPY OF THE ORDER FORWARDED TO: 1 . MAHESH KUMAR SHARMA HUF 2. ITO, WARD-23(3), HOOGHLY 3. CIT(A)- 4. CIT- , 5. CIT(DR), TRUE COPY BY ORDER ASSISTANT REGISTRAR , KOLKATA BENCHES