MAYA SIRKAR, Kolkata V. D.C.I.T Cir - 50,kolkata., Kolkata

ITA 234/KOL/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 99817 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 7 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-09-2015
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 04-02-2013
• Court: TRIBUNAL
• Department Lawyers: NIRAJ KUMAR
• Assessee Lawyers: D CHATTERJEE
• Section: 143(3); 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOLKATA [BEFORE SHRI MAHAVIR SINGH, JM & SHRI M. BALAGANESH, AM ] I.T.A NO. 234 / KOL /201 3 ASSESSMENT YEAR : 200 8 - 0 9 MAYA SIRKAR VS. DEPUTY COMMISSIONER OF INCOME - TAX, (PAN:A LGPS1528J ) CIRCLE - 5 0, KOLKATA ( APPELLANT ) ( RESPONDENT ) DATE OF HEARING: 2 1 .0 9 .2015 DATE OF PRONOUNCEMENT: 2 1 . 0 9 . 2015 FOR THE APPELLANT: S HRI D. CHATTERJEE, ADVOCATE FOR THE RESPONDENT: S HRI NIRAJ KUMAR , CIT ORDER PER SHRI MAHAVIR SINGH, JM: THIS APPEAL BY ASSESSEE IS ARISING OUT OF REVISION ORDER OF CIT - XV I I, KOLKATA IN MEMO NO. CIT - XV I I/ U/S.263/2012 - 13/631 - 666 DATED 1 1 . 0 1 .201 3 . ASSESSMENT WAS FRAMED BY ACIT, CIRCLE - 5 0, KOLKATA U/S. 143(3) OF THE INCOME - TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT ) FOR AY 200 8 - 0 9 VIDE ITS ORDER DATED 07 .1 2 .20 1 0 . 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE REFERRED TO A LETTER FILED ON 10.09.2015 WHEREIN HE MENTIONED THAT THIS APPEAL HAS BEEN FILED AGAINS T THE ORDER OF CIT PASSED U/S. 263 OF THE ACT. THE ASSESSEE WANTS TO WITHDRAW THE SAME AS THE ASSESSMENT ORDER IN CONSEQUENCE TO ORDER PASSED U/S. 263 OF THE ACT HAS ALREADY BEEN PASSED AND HE HAS ACCEPTED THE ASSESSMENT. FOR THIS, HE REFERRED TO THE FOL LOWING PARA OF PETITION DATED 10.09.2015, WHICH READS AS UNDER: SIR, AS THE MATTER WAS REASSESSED TO MEET THE TIME BARRED PERIOD BY THE LD. AO AND THE APPELLANT ALSO ACCEPTED THE REASSESSMENT AND PAID THE TAX, THE APPEAL IS NOW INFR U CTUOUS IN FACT. THIS IS FOR YOUR KIND INFORMATION AND CONSIDERATION. ON QUERY FROM THE BENCH, LD. CIT, DR DID NOT RAISE ANY OBJECTION TO THE WITHDRAWAL OF THE APPEAL. HENCE, WE PERMIT THE WITHDRAWAL AND THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. 3 . IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. 4 . ORDER IS PRONOUNCED IN THE OPEN COURT . SD/ - SD/ - ( M. BALAGANESH ) (MAHAVIR SINGH) ACCOUNTANT MEMBER J UDICIAL MEMBER DATED : 21 ST SEPTEMBER, 2015 JD. SR. P.S 2 ITA NO. 234 / KOL /201 3 MAYA SIRKAR AY 200 8 - 0 9 COPY OF THE ORDER FORWARDED TO: 1 . A PPELLANT SM. MAYA SIRKAR, AE - 335, SECTOR - 1, SALT LAKE CITY, KOL - 700064 2 RESPONDENT D CIT, CIR - 5 0, KOLKATA 3 . THE CIT (A), KOLKATA 4. 5. CIT KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .