Bipasha Sahana , Hooghly V. I.T.O.,Ward-23(4), Hooghly

ITA 2204/KOL/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8070 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 10 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-08-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 24-08-2021
• Assessment Year: 2015-2016
• Appeal Filed On: 26-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Keywords: Competent authority

Judgement Text

1 ITA NO.2204/KOL/2019 BIPISHA SAHANA. A.Y. 2015-16 , SMC , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH: K OLKATA [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NO. 2204/KOL/2019 ASSESSMENT YEAR: 2015-16 BIPISHA SAHANA (PAN: AWHPS 6474 K) VS. ITO, WARD-23(4), KOLKATA APPELLANT RESPONDENT DATE OF HEARING (VIRTUAL) 24.08.2021 DATE OF PRONOUNCEMENT 24.08.2021 FOR THE APPELLANT NONE FOR THE RESPONDENT SHRI JAYANTA KHANRA, JCIT ORDER THIS APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE LD.CIT(A)-6, KOLKATA DATED 30.07.2019. 2. NONE APPEARED FOR THE APPELLANT. AT THE OUTSET , IT IS NOTICED FROM THE LETTER OF THE ASSESSEE DATED 23.08.2021 THAT THE ASSESSEE HAD OPTED FOR DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020 (HEREINAFTER, THE SCHEME) AN D HAD FILED FORM-1, FORM-2 BEFORE THE COMPETENT AUTHORITY AND PURSUANT TO WHI CH THE ASSESSEE HAD RECEIVED FORM NO. 3 FROM THE COMPETENT AUTHORITY. THEREFORE , TAKING INTO CONSIDERATION THE FACT THAT SINCE THE ASSESSEE HAS OPTED FOR THE SCHE ME AND IS IN RECEIPT OF FORM NO. 3, THERE IS NO POINT IN KEEPING THE IMPUGNED APPEAL PE NDING. 3. IN THE LIGHT OF THE AFORESAID DISCUSSION, I TRE AT THIS SUBMISSION OF THE ASSESSEE INFORMING THE TRIBUNAL THE FACT THAT ASSESSEE HAS O PTED FOR THE SAID SCHEME AND IS IN RECEIPT OF FORM NO. 3, THEREFORE, I ALLOW THE ASSES SEE TO WITHDRAW THE CAPTIONED APPEAL. IN CASE, IF IN ANY CASE THE ASSESSEE IS NOT ABLE TO COMPLETE THE PROCESS ENVISAGED IN THE 2 ITA NO.2204/KOL/2019 BIPISHA SAHANA. A.Y. 2015-16 SCHEME, 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 THE AFORESAID ACTION ALLOWI NG THE ASSESSEE TO WITHDRAW THE APPEAL, WILL NOT COME IN THE WAY OF THE COMPETENT A UTHORITY OF REVENUE TO ACCEPT THE ASSSSEES SAID OPTION/SCHEME FOR AVAILING VIVAD SE VISHWAS SCHEME, 2020 PROVIDED THE ASSESSEE REMITS THE TAX DUE AS PER FORM NO. 3 O F THE SCHEME. 5. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISS ED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT ON 24 TH AUGUST, 2021 SD/- (P. M. JAGTAP) (A. T. VARKEY) VICE-PRESIDENT JUDICIAL MEMBER DATED: 24.08.2021 SB, SR. PS COPY OF THE ORDER FORWARDED TO: 1. APPELLANT-BIPISHA SAHANA, C/O, S.N. GHOSH & ASSOCIA TES, ADVOCATES SEVEN BROTHERS LODGE, P. O.-BUROSHIBTALA, PS-CHINSURAH, DIST.-HOOGHLY, WB- 712105 2. RESPONDENT ITO, WARD-23(4), HOOGHLY 3. THE CIT(A)-6, KOLKATA 4. CIT- , KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY/DDO ITAT, KOLKATA BENCHES, KOLKATA