Kamlesh Sharma , Howrah V. I.T.O.,Ward-48(3), Kolkata

ITA 2227/KOL/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8847 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 10 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-08-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 02-08-2021
• Assessment Year: 2013-2014
• Appeal Filed On: 30-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL
• Keywords: Competent authority

Judgement Text

1 ITA NO. 2227/KOL/2019 KAMLESH SHARMA, AY: 2013-14 , A , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOLKATA [BEFORE SHRI A. T. VARKEY, HONBLE JUDICIAL MEMBER AND DR. M. L. MEENA, HONBLE ACCOUNTANT MEMBER] I.T.A. NO. 2227/KOL/2019 ASSESSMENT YEAR: 2013-14 KAMLESH SHARMA (PAN: AKTPS6671G) VS. INCOME-TAX OFFICER, WD-48(3), KOLKATA APPELLANT RESPONDENT DATE OF HEARING (VIRTUAL) 02.08.2021 DATE OF PRONOUNCEMENT 02.08.2021 FOR THE APPELLANT SHRI ANIL KOCHAR, ADVOCATE FOR THE RESPONDENT SHRI SUPRIYO PAL, ADDL. CIT ORDER PER BENCH: THIS APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-14, KOLKATA DATED 30-08-2019 FOR ASSESSMENT YEARS 2013-14. 2. AT THE OUTSET, SHRI ANIL KOCHAR, ADVOCATE, LEARNED AUTHORISED REPRESENTATIVE OF THE ASSESSEE BROUGHT TO OUR NOTICE THAT THE ASSESSEE HAS OPTED FOR DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020 (HEREINAFTER, THE SCHEME) AND HAD FILED FORM NO. 1 AND FORM NO. 2 BEFORE THE COMPETENT AUTHORITY AND THE COMPETENT AUTHORITY HAD ACCEPTED IT AND HAD ISSUED FORM- 3. THEREAFTER THE ASSESSEE HAS REMITTED THE TAX AS PER FORM 3 AND FILED FORM NO. 4 AND IS EXPECTING FORM 5 ANYTIME FROM THE COMPETENT AUTHORITY. IN THE LIGHT OF THE ABOVE, THE ASSESSEE EXPRESSES HIS DESIRE TO WITHDRAW HIS APPEAL. APROPOS THE DISCUSSION (SUPRA) AND SINCE SHRI SUPRIYO PAL, ADDL., CIT, LEARNED DEPARTMENTAL REPRESENTATIVE DOES NOT HAVE ANY OBJECTION IN WITHDRAWING THE SAME, 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 IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN.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/-(DR. M. L. MEENA) SD/-(A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 2 ND AUGUST, 2021 JD, SR. PS 2 ITA NO. 2227/KOL/2019 KAMLESH SHARMA, AY: 2013-14 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT- SHRI KAMLESH SHARMA, 322, G. T. ROAD, TIRUPATI APARTMENT, HOWRAH- 701202 2. RESPONDENT ITO, WARD-48(3), KOLKATA 3. THE CIT(A)- 14, 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