Society for Handicapped Orientation Programme and Education, Durgapur V. J.C.I.T.(Exemption), Range-2, Kolkata

ITA 223/KOL/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8719 (ITAT-KOLKATA)
• Duration Of Justice: 10 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 20-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Competent authority

Judgement Text

ITA NO. 223/KOL/2020 SOCIETY FOR HANDICAPPED ORIENTATION PROGRAMME & EDUCATION A.Y. 2014-15 1 | P A GE , A , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY, AM AND SHRI A. T. VARKEY, JM] I.T.A. NO. 223/KOL/2020 ASSESSMENT YEAR: 2014-15 SOCIETY FOR HANDICAPPED ORIENTATION PROGRAMME & EDUCATION (PAN: AAETS6424L) VS . JOINT COMMISSIONER OF INCOME-TAX, (EXEMPTION), R-2, KOLKATA. APPELLANT RESPONDENT DATE OF HEARING (VIRTUAL) 08.01.2021 DATE OF PRONOUNCEMENT 08.01.2021 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI DHRUBAJYOTI ROY, JCIT ORDER PER BENCH: THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)- DURGAPUR DATED 28.11.2019 FOR AY 2014-15. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. AT THE OUTSET, IT IS NOTICED THAT AN APPLICATION FOR WITHDRAWAL OF APPEAL DATED 16.12.2020 HAS BEEN PLACED IN FILE WHEREIN THE LD. AR OF THE ASSESSEE HAS STATED THAT THE ASSESSEE HAD 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 2014-15, THERE IS NO POINT IN KEEPING THE IMPUGNED APPEAL PENDING. 3. IN THE LIGHT OF THE AFORESAID DISCUSSION, WE TREAT THIS SUBMISSION OF THE ASSESSEE INFORMING THE TRIBUNAL THE FACT THAT ASSESSEE HAS OPTED FOR THE SAID SCHEME, THEREFORE, WE 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 SCHEME, 2020, THEN THE ASSESSEE IS AT LIBERTY TO MOVE AN APPLICATION FOR ITA NO. 223/KOL/2020 SOCIETY FOR HANDICAPPED ORIENTATION PROGRAMME & EDUCATION A.Y. 2014-15 2 | P A GE RECALLING THIS ORDER. WITH THE AFORESAID CAVEAT, WE ALLOW THE ASSESSEE TO WITHDRAW THE CAPTIONED APPEAL. 4. NEEDLESS TO SAY THAT OUR 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 THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- J( (J.S. REDDY) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 08.01.2021 JD, SR. PS COPY OF THE ORDER FORWARDED TO: 1. APPELLANT- SOCIETY FOR HANDICAPPED ORIENTATION PROGRAMME & EDUCATION, HFC TOWNSHIP, PRIMARY SCHOOL BUILDING, BIDHAN NAGAR, DURGAPUR, WEST BENGAL- 713212 2. RESPONDENT JCIT (EXEMPTION), R-2, KOLKATA. 3. THE CIT(A)- DURGAPUR (SENT THROUGH E-MAIL) 4. CIT- , DURGAPUR 5. DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES, KOLKATA