Teleminds Infotech Pvt. Ltd., , Kolkata V. DCIT, Circle - 2(2) , Kolkata

ITA 2680/KOL/2018

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 6342 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 11 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-12-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 26-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GAUTAM PATRA
• Keywords: Competent authority

Judgement Text

आयकर अपीलȣय अधीकरण, Ûयायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Shri A. T. Varkey, JM & Shri Rajesh Kumar, AM] I.T.A. No. 2680/Kol/2018 Assessment Year: 2013-14 Teleminds Infotech Pvt. Ltd. 4 th Floor, Eternity Building, Block DN-1, Sector-V, Salt Lake, Kolkata-700 091. Vs. DCIT Circle-2(2), Kolkata. (PAN: AAECC 7729 H) Appellant Respondent For the Appellant None For the Respondent Shri Gautam Patra, Addl. CIT Date of Hearing 02.12.2021 Date of Pronouncement 15.12.2021 ORDER Per Shri Rajesh Kumar, Accountant Member: This is an appeal preferred by the assessee against the order of Learned Commissioner of Income-tax (Appeals)-5, Kolkata [hereinafter referred to Ld. ‘CIT(A)’] dated 03.10.2018 for the Assessment Year (in short “AY”) 2013-14. 2. None appeared for the appellant. At the outset, it is noticed from the letter of the assessee dated 15.11.2021 that the assessee had opted for Direct Tax Vivad Se Vishwas Scheme, 2020 (hereinafter, the ‘Scheme’) and had filed Form-1, Form-2 before the Competent Authority and pursuant to which the assessee had received Form No. 3 from the Competent Authority and has remitted the tax. Therefore, taking into consideration the fact that since the assessee has opted for the Scheme and is in receipt of Form no. 3 and made payment, there is no point in keeping the impugned appeal pending. 2 I.T.A. No. 2680/Kol/2018 Assessment Year: 2013-14 Teleminds Infotech Pvt. Ltd. 3. In the light of the aforesaid discussion we, taking into consideration the letter (supra) find that the assessee has opted for the said Scheme and is in receipt of Form no. 3 and has made payment in accordance to Form no. 3. Therefore, we allow the assessee to withdraw the captioned appeal. 4. In the result, the appeal of the assessee is dismissed as withdrawn. Order is pronounced in the open court on 15 th December, 2021. Sd/- Sd/- (A.T. Varkey) (Rajesh Kumar) Judicial Member Accountant Member Dated: 15 th December, 2021 Bidhan (P.S.) Copy of the order forwarded to: 1 Appellant – Teleminds Infotech Pvt. Ltd., 4th Floor, Eternity Building, Block DN- 1, Sector-V, Salt Lake, Kolkata-700 091. 2 Respondent – DCIT, Circle-2(2), Kolkata. 3 CIT(A) – 5, Kolkata. (sent through e-mail) 4 CIT – 5 DR, Kolkata Benches, Kolkata. (sent through e-mail) True Copy, By order Senior Pvt. Secy./DDO/H.O.O. ITAT, Kolkata Benches, Kolkata