Kishor Shah, Kolkata V. ACIT, Circle 12(2), Kolkata

ITA 1946/KOL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8715 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 4 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2015-2016
• Appeal Filed On: 19-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS
• Assessee Lawyers: SUBAHSH AGARWAL
• Keywords: Competent authority

Judgement Text

ITA NO. 1946/KOL/2019 KISHOR SHAH, A.Y. 2015-16 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. 1946/KOL/2019 ASSESSMENT YEAR: 2015-16 KISHOR SHAH (PAN: AIQPS4268J) VS . ASSISTANT COMMISSIONER OF INCOME- TAX, CIRCLE-12(2), KOLKATA. APPELLANT RESPONDENT DATE OF HEARING (VIRTUAL) 08.01.2021 DATE OF PRONOUNCEMENT 08.01.2021 FOR THE APPELLANT SHRI SUBAHSH AGARWAL, ADVOCATE FOR THE RESPONDENT SMT. RANU BISWAS, ADDL. CIT ORDER PER BENCH: THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)- 17, KOLKATA DATED 04.06.2019 FOR AY 2015-16. 2. AT THE OUTSET, LD. AR OF THE ASSESSEE SUBMITTED THAT THE ASSESSEE HAD FILED FORM 1 AND 2 UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT IN RESPECT OF THIS APPEAL 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 AY 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 OPTED FOR THE SAID SCHEME AND FORM 3 HAS BEEN ISSUED BY THE DEPARTMENT, THEREFORE, WE DISMISS THE IMPUGNED APPEAL OF THE ASSESSEE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- J( (J.S. REDDY) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 08.01.2021 JD, SR. PS ITA NO. 1946/KOL/2019 KISHOR SHAH, A.Y. 2015-16 2 | P A GE COPY OF THE ORDER FORWARDED TO: 1. APPELLANT- SHRI KISHOR SHAH, 3 RD FLOOR, FRONT BUILDING, 2/1, ROWLAND ROAD, KOLKATA-700 020. 2. RESPONDENT ACIT CIRCLE-12(2), KOLKATA. 3. THE CIT(A)- 17, 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