Shri Naushad Siddique, Darjeeling V. I.T.O.,Ward-3(3), Darjiling

ITA 2367/KOL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7223 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 29-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DHRUBAJYOTI ROY
• Assessee Lawyers: S K TULSIYAN
• Keywords: Competent authority

Judgement Text

ITA NO.2367/KOL/2019 SHRI NAUSHAD SIDDIQUE A.Y. 2013-14 1 | P A GE , A , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA [BEFORE SHRI J. SUDHAKAR REDDY, AM AND SHRI A. T. VARKEY, JM] I.T.A. NO. 2367/KOL/2019 ASSESSMENT YEAR: 2013-14 SHRI NAUSHAD SIDDIQUE (PAN: AKVPS 8261 Q) VS. ITO, WARD-3(3), DARJEELING APPELLANT RESPONDENT DATE OF HEARING (VIRTUAL) 21.01.2021 DATE OF PRONOUNCEMENT 21.01.2021 FOR THE APPELLANT SHRI S. K. TULSIYAN, A.R FOR THE RESPONDENT SHRI DHRUBAJYOTI ROY, JCIT ORDER PER SHRI A. T. VARKEY, JM: THIS APPEAL PREFERRED BY THE ASSESSEE IS AGAINST THE ORDER OF LD. CIT(A)-SILIGURI DATED 06.08.2019 FOR ASSESSMENT YEAR 2013-14. 2. AT THE OUTSET, THE LD. A.R OF THE ASSESSEE SHR I S. K. TULSIYAN SUBMITTED THAT THE ASSESSEE HAS OPTED TO FILE THE DIRECT TAX VIVAD S E VISWAS SCHEME, 2020 (HEREINAFTER, THE SCHEME) AND HAS FILED A LETTER DATED 18.01.2021 I NFORMING US ABOUT THE ACTION TAKEN BY THE ASSESSEE IN THIS RESPECT. IN THE LIGHT OF THE A BOVE FACT, WE ARE OF THE OPINION THAT THERE IS NO POINT IN KEEPING THE APPEAL PENDING, THEREFORE W E ALLOW THE ASSESSEE TO WITHDRAW THE APPEAL. 3. IN CASE IF THE COMPETENT AUTHORITY UNDER THE SCH EME DOES NOT ACCEPT THE OFFER OF THE ASSESSEE AS ENVISAGED UNDER THE SCHEME, THEN THE AS SESSEE IS AT LIBERTY TO FILE AN APPLICATION FOR RE-CALLING THIS ORDER OR FOR RESTORATION OF THE APPEAL. NEEDLESS TO SAY THAT OUR ACTION OF ALLOWING THE ASSESSEE TO WITHDRAW THIS APPEAL WILL NOT COME IN THE WAY OF THE COMPETENT AUTHORITY UNDER THE SCHEME TO ACCEPT THE OFFER AND TO ISSUE APPROPRIATE FORM NO. 3ETC. ITA NO.2367/KOL/2019 SHRI NAUSHAD SIDDIQUE A.Y. 2013-14 2 | P A GE 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DI SMISSED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT ON 21 ST JANUARY, 2021. SD/- SD/- (J.S. REDDY) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 21.01.2021 SB, SR. PS COPY OF THE ORDER FORWARDED TO: 1. APPELLANT- SHRI NAUSHAD SIDDIQUE, MARJAM COTTAGE, N . B. SINGH ROAD, DARJEELING- 734101 (WB) 2. RESPONDENT ITO, WARD-3(3), DARJEELING 3. THE CIT(A)- SILIGURI (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