ACIT, Circle - 22 , Kolkata V. Shri Sankar Dutta , Kolkata

ITA 2549/KOL/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4696 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 2 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 23-03-2021
• Assessment Year: 2009-2010
• Appeal Filed On: 07-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS
• Assessee Lawyers: PULKIT CHHAJEV
• Keywords: Competent authority

Judgement Text

ITA NO. 2549/KOL/2018 ASS ESSMENT YEAR: 2009-2010 SHRI SANKAR DUTTA 1 IN THE INCOME TAX APPELLATE TRIBUNAL, A BENCH, KOLKATA [VIRTUAL COURT HEARING] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT & SHRI A.T. VARKEY, JUDICIAL MEMBER I.T.A. NO. 2549/KOL/2018 ASSESSMENT YEAR: 2009-2010 ASSISTANT COMMISSIONER OF INCOME TAX,.............. .............. APPELLANT CIRCLE-22, KOLKATA, 54/1, RAFI AHMED KIDWAI ROAD, 4 TH FLOOR, KOLKATA-700016 -VS.- SHRI SANKAR DUTTA,................................. ............................. RESPONDENT C/O. M/S. PRICE WATER HOUSE, KOLKATA PLOT V, BLOCK-EP, SECTOR-V, SALT KAKE CITY, KOLKATA-700091 [PAN:ACWPD6224F] APPEARANCES BY: SMT. RANU BISWAS, ADDL. CIT, APPEARED ON BEHALF OF THE REVENUE SHRI PULKIT CHHAJEV, A.R., APPEARED ON BEHALF OF TH E ASSESSEE DATE OF CONCLUDING THE HEARING : FEBRUARY 12, 2021 DATE OF PRONOUNCING THE ORDER : FEBRUARY 12, 2021 O R D E R PER BENCH :- THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAIN ST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-6, KOLKATA DAT ED 19.09.2018 . 2. AT THE OUTSET, LD. AUTHORIZED REPRESENTATIVE OF THE ASSESSEE HAS SUBMITTED VIDE HIS LETTER DATED 05.02.2021 THAT THE ASSESSEE HAD FILED FORM 1 & 2 UNDER THE DIRECT TAX VIVAD SE VISHWAS AC T IN RESPECT OF THIS APPEAL AND THE REVENUE HAS ISSUED FORM 3 AND THE CO PY OF THE SAME IS AVAILABLE IN FILE, WHICH IS BEFORE US. THEREFORE, T AKING INTO CONSIDERATION THE FACT THAT SINCE THE ASSESSEE HAS OPTED FOR THE SCHEME FOR THE AY 2009- 10, THERE IS NO POINT IN KEEPING THE IMPUGNED APPEA L PENDING. ITA NO. 2549/KOL/2018 ASS ESSMENT YEAR: 2009-2010 SHRI SANKAR DUTTA 2 3. IN THE LIGHT OF THE AFORESAID DISCUSSION, WE TRE AT THIS SUBMISSION OF THE A/R OF THE ASSESSEE INFORMING THE TRIBUNAL THE FACT THAT ASSESSEE HAS DECIDED TO OPT FOR THE SAID SCHEME, THEREFORE, WE D ISMISS THE APPEAL OF THE REVENUE. IN CASE, IF THE COMPETENT AUTHORITY AS PER THE SCHEME DOES NOT ACCEPT THE ASSESSEES PROPOSAL TO OPT FOR THE V IVAD SE VISHWAS SCHEME, 2020, THEN THE REVENUE IS AT LIBERTY TO MOV E AN APPLICATION FOR RECALLING THIS ORDER. WITH THE AFORESAID CAVEAT, WE ALLOW THE REVENUE TO WITHDRAW THE CAPTIONED APPEAL. 4. NEEDLESS TO SAY THAT OUR AFORESAID ACTION ALLOWI NG THE REVENUE TO WITHDRAW THE APPEAL, WILL NOT COME IN THE WAY OF TH E COMPETENT AUTHORITY OF REVENUE TO ACCEPT THE ASSESSEES SAID OPTION/SCH EME FOR AVAILING VIVAD SE VISHWAS SCHEME, 2020. 5. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON FEBRUARY 12, 2021. SD/- SD/- (A.T. VARKEY) (P.M. JAGTAP) JUDICIAL MEMBER VICE-PRESIDENT) KOLKATA, THE 12 TH DAY OF FEBRUARY, 2021 COPIES TO : (1) ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-22, KOLKATA, 54/1, RAFI AHMED KIDWAI ROAD, 4 TH FLOOR, KOLKATA-700016 (2) SHRI SANKAR DUTTA, C/O. M/S. PRICE WATER HOUSE, KOLKATA PLOT V, BLOCK-EP, SECTOR-V, SALT KAKE CITY, KOLKATA-700091 (3) COMMISSIONER OF INCOME TAX (APPEALS)-6, KOLKAT A; (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.