Sudha Agarwal , Kolkata V. I.T.O.,Ward-49(3), Kolkata

ITA 1976/KOL/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5968 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 8 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 21-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Assessee Lawyers: N O N E
• Keywords: Competent authority
• Section: 2

Judgement Text

1 ITA NO.1976/KOL/2019 SUDHA AGARWAL, AY 2011-12 IN THE INCOME TAX APPELLATE TRIBUNAL C(SMC) BENCH, KOLKATA ( . . , ) [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NO. 1976/KOL/2019 ASSESSMENT YEAR:2011-12 SUDHA AGARWAL (PAN: ACXPA2051J) VS. INCOME-TAX OFFICER, WARD-49(3), KOLKATA. APPELLANT RESPONDENT DATE OF VIRTUAL HEARING 27.04.2021 DATE OF PRONOUNCEMENT 27.04.2021 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI JAYANTA KHANRA, JCIT, SR. DR ORDER THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-15, KOLKATA DATED 24.06.2019 FOR AY 2011-12. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVER, VIDE AN APPLICATION DATED 23.04.2021WHICH IS PLACED ON FILE, THE ASSESSEE HAS SUBMITTED THAT THE ASSESSEE HAS 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 SCHEME FOR THE AY 2011-12, THERE IS NO POINT IN KEEPING THE IMPUGNED APPEAL PENDING. 3. IN THE LIGHT OF THE AFORESAID DISCUSSION, I TREAT THIS SUBMISSION OF THE ASSESSEE INFORMING THE TRIBUNAL THE FACT THAT ASSESSEE HAS OPTED FOR THE SAID SCHEME, THEREFORE, I 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 2 ITA NO.1976/KOL/2019 SUDHA AGARWAL, AY 2011-12 SCHEME, 2020, THEN THE ASSESSEE IS AT LIBERTY TO MOVE AN APPLICATION FOR RECALLING THIS ORDER. WITH THE AFORESAID CAVEAT, I ALLOW THE ASSESSEE TO WITHDRAW THE CAPTIONED APPEAL. 4. NEEDLESS TO SAY THAT MY AFORESAID ACTION ALLOWING THE ASSESSEE TO WITHDRAW THE APPEAL, WILL NOT COME IN THE WAY OF THE COMPETENT AUTHORITY OF REVENUE TO ACCEPT THE ASSSSEES 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/- (ABY. T. VARKEY) JUDICIAL MEMBER DATED : 27TH APRIL, 2021 JD(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT MS. SUDHA AGARWAL, BLOCK-A, 173-174, BANGUR AVENUE, KOLKATA-700 055. 2 RESPONDENT ITO, WARD-49(3), KOLKATA 3. 4. 5. CIT(A)-15, KOLKATA. (SENT THROUGH E-MAL) CIT , KOLKATA DR, ITAT, KOLKATA. (SENT THROUGH E-MAL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR