I.T.O.,Ward-3(1), Gangtok V. Kaneyalal Maloo, East Sikkim

ITA 2649/KOL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7357 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-01-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 27-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Assessee Lawyers: GOPAL CHOUDHURY

Judgement Text

1 ITA NO.2649/KOL/2019 KANEYALAL MALOO. AY 2011-12 IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, KOLKATA ( ) . . , . . , ) [BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT (KZ) &SHRI A. T. VARKEY, JM] I.T.A. NO. 2649/KOL/2019 ASSESSMENT YEAR:2011-12 INCOME-TAX OFFICER, WD-3(1), GANGTOK VS. KANEYALAL MALOO (PAN: BHDPM0226R) APPELLANT RESPONDENT DATE OF VIRTUAL HEARING 15.01.2021 DATE OF PRONOUNCEMENT 15.01.2021 FOR THE APPELLANT SHRI JAYANTA KHANRA, ADDL. CIT FOR THE RESPONDENT SHRI GOPAL CHOUDHURY, CA ORDER PER BENCH: THIS APPEAL HAS BEEN PREFERRED BY THE REVENUE AGAINST THE ORDER OF THE LD.CIT(A), SILIGURI DATED 16.10.2019 FOR AY 2011-12. 2. AT THE OUTSET, LD. AR OF THE ASSESSEE SHRI GOPAL CHOUDHURY SUBMITTED THAT THE ASSESSEE HAD FILED FORM 1 AND 2 UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT IN RESPECT OF THIS APPEAL AND THE TAX DEMANDED AS PER FORM 3 ISSUED HAS BEEN DULY PAID AND A COPY OF THE TAXPAYERS COUNTERFOIL 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 2011-12, 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 AND TAX HAS BEEN PAID, THEREFORE, WE DISMISS THE IMPUGNED APPEAL OF THE REVENUE. 3. IN THE RESULT, THE APPEAL OF REVENUE IS DISMISSED. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/-(P. M. JAGTAP) SD/-(ABY. T. VARKEY) VICE PRESIDENT JUDICIAL MEMBER DATED : 15.01.2021 2 ITA NO.2649/KOL/2019 KANEYALAL MALOO. AY 2011-12 JD(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT ITO, WARD-3(1), GANGTOK 2 RESPONDENT SHRI KANEYALAL MALOO, 305/1, RONGLI BAZAR, RONGLI, GANGTOK, EAST SIKKIM 737131. 3. 4. 5. CIT(A)-SILIGURI. (SENT THROUGH E-MAIL) CIT, SILIGURI DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR