Shri Subhash Kumar Singhi , Siliguri V. DCIT, Circle - 2, Siliguri

ITA 2322/KOL/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8707 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 1 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2015-2016
• Appeal Filed On: 12-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DHRUBOJYOTI ROY
• Keywords: Competent authority

Judgement Text

1 ITA NO. 1926/KOL/2019 & ITA NO.2322/LOL/2018 SUBHASH KUMAR SINGHI, AY 2015-16 , 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. 1926/KOL/2019 ASSESSMENT YEAR: 2015-16 & I.T.A. NO.2322/KOL/2018 ASSESSMENT YEAR: 2015-16 SUBHASH KUMAR SINGHI (PAN: AIMPSA4400L) VS. ASSISTANT COMMISSIONER OF INCOME-TAX CIRCLE-2, SILIGURI APPELLANT RESPONDENT DATE OF HEARING (VIRTUAL) 08.01.2021 DATE OF PRONOUNCEMENT 08.01.2021 FOR THE APPELLANT NONE FOR THE RESPONDENT SHRI DHRUBOJYOTI ROY, JCIT, SR. DR ORDER PER BENCH: BOTH THESE APPEALS PREFERRED BY THE ASSESSEE ARE AGAINST THE SEPARATE ORDERS OF LD. CIT(A), SILIGURI DATED 29.05.2019 AND 07.09.2018 FOR AYS 2015-16. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. AT THE OUTSET, IT IS NOTICED FROM THE LETTER OF THE ASSESSEE DATED 25.12.2020 THAT THE ASSESSEE HAD FILED FORM 1 AND 2 UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT IN RESPECT OF BOTH THESE APPEALS 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 SCHEME FOR THE AY 2015-16, THERE IS NO POINT IN KEEPING THE IMPUGNED APPEALS PENDING. IN THE LIGHT OF THE AFORESAID DISCUSSION AND THE 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 IN THE RESULT, BOTH THE APPEALS OF ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- (J. SUDHAKAR REDDY) SD/- (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 8 TH JANUARY, 2021 2 ITA NO. 1926/KOL/2019 & ITA NO.2322/LOL/2018 SUBHASH KUMAR SINGHI, AY 2015-16 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI SUBHASH KUMAR SINGHI, ARHINT COURIER SERVICE, NANPATH BHAWAN, SETH SRITAL MARKET, SILIGURI-734001. 2 RESPONDENT ACIT, CIRCLE-2, SILIGURI. 3. THE CIT(A) SILIGURI (SENT THROUGH E-MAIL) 4. 5. CIT , SILIGURI DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR