Mahesh Kumar Kandoi , Kolkata V. ITO, Ward - 35(4) , Kolkata

ITA 2655/KOL/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6448 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 24-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Competent authority

Judgement Text

ITA NO. 2655/KOL/2018 MAHESH KUMAR KANDOI, AY 2014-15 1 , B , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOLKATA ( ) BEFORE . , /AND . . , ) [BEFORE SHRI J. SUDHAKAR REDDY, AM & SHRI A. T. VARKEY, JM] I.T.A. NO. 2655/KOL/2018 ASSESSMENT YEAR: 2014-15 MAHESH KUMAR KANDOI (PAN: AFAPK8803Q) VS. INCOME-TAX OFFICER, WARD-35(4), KOLKATA. APPELLANT RESPONDENT DATE OF HEARING (VIRTUAL) 16.04.2021 DATE OF PRONOUNCEMENT 16.04.2021 FOR THE APPLICANT N O N E FOR THE RESPONDENT SHRI JAYANTA KHANRA, JCIT ORDER PER SHRI A.T.VARKEY, JM THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)- 10, KOLKATA DATED 19.09.2018 FOR AY 2014-15. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVER, AN APPLICATION DATED 05.04.2021 ON BEHALF OF THE ASSESSEE HAS BEEN PLACED ON RECORD WHEREIN THE ASSESSEE HAS SUBMITTED THAT THE ASSESSEE WANTS TO WITHDRAW THIS APPEAL SINCE 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. THEREFORE, TAKING INTO CONSIDERATION THE FACT THAT SINCE THE ASSESSEE HAS OPTED FOR THE SCHEME FOR THE AY 2014-15 AND FORM 3 HAS BEEN ISSUED BY THE DEPARTMENT WHICH IS PLACED ON FILE, 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 IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- (J. S. REDDY) SD/-(A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE: 16 TH APRIL, 2021 JD (SR. PS.) ITA NO. 2655/KOL/2018 MAHESH KUMAR KANDOI, AY 2014-15 2 COPY FORWARDED TO 1. APPELLANT SHRI MAHESH KUMAR KANDOI, ROOM NO. 6/11, 4 TH FLOOR, 6, CLIVE ROW, BACK PORTION, KOLKATA-700 001. 2. RESPONDENT ITO, WARD-35(4), KOLKATA. 3. CIT(A)-10, KOLKATA. (SENT THROUGH E-MAIL) 4. CIT- , KOLKATA 5. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA.