Sri Rajendra Kumar Sharma, Kolkata V. I.T.O.,Ward-1(3), Kolkata

ITA 2135/KOL/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6332 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 7 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 16-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS
• Keywords: Competent authority

Judgement Text

ITA NO. 2135/KOL/2019 SRI RAJENDRA KUMAR SHARMA, AY 2013-14 1 , B , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOLKATA ( ) BEFORE . , /AND . . , ) [BEFORE SHRI J. SUDHAKAR REDDY, AM & SHRI A. T. VARKEY, JM] I.T.A. NO. 2135/KOL/2019 ASSESSMENT YEAR: 2013-14 SHRI RAJENDRA KUMAR SHARMA (PAN: AKOPS5717Q) VS. INCOME-TAX OFFICER, WD-1(3), KOLKATA. APPELLANT RESPONDENT DATE OF HEARING (VIRTUAL) 20.04.2021 DATE OF PRONOUNCEMENT 20.04.2021 FOR THE APPELLANT SHRI ANIL KOCHAR, ADVOCATE FOR THE RESPONDENT SMT. RANU BISWAS, ADDL. CIT ORDER PER SHRI A.T.VARKEY, JM THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)- 1, KOLKATA DATED 30.08.2019 FOR AY 2013-14. 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE SHRI ANIL KOCHAR, ADVOCATE 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 THE COMPETENT AUTHORITY HAS ISSUED FORM NO. 3. THEREFORE, TAKING INTO CONSIDERATION THE FACT THAT SINCE THE ASSESSEE HAS OPTED FOR THE SCHEME FOR THE AY 2013-14 AND FORM 3 HAS BEEN ISSUED BY THE DEPARTMENT WHICH IS PLACED ON FILE, WE ALLOW THE ASSESSEE TO WITHDRAW THE IMPUGNED APPEAL. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (J. S. REDDY) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE: 20 TH APRIL, 2021 JD (SR. PS.) ITA NO. 2135/KOL/2019 SRI RAJENDRA KUMAR SHARMA, AY 2013-14 2 COPY FORWARDED TO 1. APPELLANT SHRI RAJENDRA KUMAR SHARMA, CJ-96. SALT LAKE CITY, SECTOR-II, SALT LAKE, KOLKATA-700 064 2. RESPONDENT ITO, WARD-1(3), KOLKATA. 3. CIT(A)-1, KOLKATA. (SENT THROUGH E-MAIL) 4. CIT- , KOLKATA 5. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA.