Sri Sanjay Tiwari , Kolkata V. ITO, Ward - 50(3) , Kolkata

ITA 2325/KOL/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8716 (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: 2014-2015
• Appeal Filed On: 12-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DHRUBAJYOTI ROY
• Keywords: Competent authority

Judgement Text

ITA NO. 2325/KOL/2018 SANJAY TIWARI, A.Y. 2014-15 1 | P A GE , B , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY, AM AND SHRI A. T. VARKEY, JM] I.T.A. NO. 2325/KOL/2018 ASSESSMENT YEAR: 2014-15 SANJAY TIWARI (PAN: ABTPT4822D) VS. ITO, WARD-50(3), KOLKATA APPELLANT RESPONDENT DATE OF HEARING (VIRTUAL) 08.01.2021 DATE OF PRONOUNCEMENT 08.01.2021 FOR THE APPELLANT NONE 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)- 15, KOLKATA DATED 05.10.2018 FOR AY 2014-15. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. AT THE OUTSET, IT IS NOTICED FROM THE LETTER OF THE ASSESSEE DATED 16.12.2020 THAT THE ASSESSEE HAD FILED FORM 1 AND 2 UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT IN RESPECT OF THIS APPEAL 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 2014-15, THERE IS NO POINT IN KEEPING THE IMPUGNED APPEAL 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 APPEAL. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT. J SD/- (( J.S. REDDY) SD/- (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 08.01.2021 ITA NO. 2325/KOL/2018 SANJAY TIWARI, A.Y. 2014-15 2 | P A GE JD, SR. PS COPY OF THE ORDER FORWARDED TO: 1. APPELLANT- SHRI SANJAY TIWARI, BE-67, SECTOR-1, SALT LAKE CITY, KOLKATA-700 064. 2. RESPONDENT- ITO, WARD-50(3), KOLKATA 3. THE CIT(A)- 15, KOLKATA (SENT THROUGH E-MAIL) 4. CIT- , KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES, KOLKATA