Pawan Kumar Mundhra, Kolkata V. D.C.I.T.,Circle-3(1), Siliguri

ITA 200/KOL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5963 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 11 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2015-2016
• Appeal Filed On: 05-02-2019
• 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 SANJAY GARG, JUDICIAL MEMBER I.T.A. NO.200/KOL/2019 ASSESSMENT YEAR: 2015-16 PAWAN KUMAR MUNDHRA................................................................APPELLANT C/O SUBASH AGARWAL & ASSOCIATES, ADVOCATES SIDDHA GIBSON, 1, GIBSON LANE, SUITE 213, 2 ND FLOOR, KOLKATA-700069. [PAN :AEAPM8359L] DCIT, CIRCLE-3(1), SILIGURI...RESPONDENT APPEARANCES BY: NONE SHRI DHRUBOJHOTI ROY, JCIT, DR, APPEARED ON BEHALF OF THE RESPONDENT. DATE OF CONCLUDING THE HEARING : JANUARY 22, 2021 DATE OF PRONOUNCING THE ORDER : FEBRUARY 03, 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 ASSESSEES. AT THE OUTSET, IT IS NOTICED FROM THE LETTERS OF THE LD. AR OF THE ASSESSEE 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 VIVAD SE VISHWAS SCHEME , THERE IS NO POINT IN KEEPING THE IMPUGNED APPEAL PENDING. IN THE LIGHT OF THE AFORESAID DISCUSSION AND THE 2 I.T.A. NO.200/KOL/2019 PAWAN KUMAR MUNDHRA FACT THAT ASSESSEE HAS 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 IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. KOLKATA, THE 3 RD FEBRUARY, 2021. SD/- SD/- [ SANJAY GARG ] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 03.02.2021 RS COPY OF THE ORDER FORWARDED TO: 1 . (I) PAWAN KUMAR MUNDHRA 2.(I) DCIT, CIRCLE-3(1), SILIGURI 3. CIT(A)- 4. CIT- , 5. CIT(DR), TRUE COPY BY ORDER ASSISTANT REGISTRAR , KOLKATA BENCHES