Sandeep Saraf (HUF), Kolkata V. I.T.O.,Ward-49(3), Kolkata

ITA 302/KOL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5832 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 11 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 20-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Competent authority
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C (VIRTUAL COURT HEARING), BENCH KOLKATA BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI SANJAY GARG, JUDICIAL MEMBER I.T.A. NO.2561/KOL/2018 ASSESSMENT YEAR: 2014-15 SHYAM SUNDAR AGARWAL................................ APPELLANT ROSEDALE GARDEN, TOWER NO.4, 16 TH FLOOR, FLAT-16C, NEW TOWN, RAJARHAT, KOLKATA [PAN :ACEPA5397G] ITO, WARD-22(4), KOLKATA. ..RESPONDENT I.T.A. NO.302/KOL/2019 ASSESSMENT YEAR: 2013-14 SANDEEP SARAF(HUF), KOLKATA................................ APPELLANT 68, JESSORE ROAD, DIAMOND CITY NORTH, BLOCK-22, FLAT-3C, KOLKATA-700055. [PAN :AAVHS3665L] ITO, WARD-49(3), KOLKATA. ..RESPONDENT I.T.A. NO.1437/KOL/2019 ASSESSMENT YEAR: 2015-16 SUMAN KOTHARI............................................................. APPELLANT 9 INDIA EXCHANGE PLACE, 4 TH FLOOR, R.NO.6, KOLKATA-700001. [PAN :AEVPK0597H] ITO, WARD-36(2), KOLKATA. ..RESPONDENT APPEARANCES BY: NONE SHRI DHRUBOJHOTI ROY, JCIT, DR, APPEARED ON BEHALF OF THE RESPONDENT. DATE OF CONCLUDING THE HEARING : JANUARY 22, 2021 DATE OF PRONOUNCING THE ORDER : FEBRUARY 03, 2021 2 I.T.A. NO.2561/KOL/2018, I.T.A. NO.302/KOL/2019, I.T.A. NO.1437/KOL/2019 SHYAM SUNDAR AGARWAL, SANDEEP SARAF(HUF), KOLKATA, SUMAN KOTHARI ORDER PER BENCH:- ALL THESE APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE SEPARATE ORDERS OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) (HEREINAFTER THE LD. CIT(A)) PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT). 2. NONE APPEARED ON BEHALF OF THE ASSESSEES. AT THE OUTSET, IT IS NOTICED FROM THE LETTERS OF THE LD. ARS OF THE ASSESSEES THAT THE ASSESSEES HAD FILED FORM 1 AND 2 UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT IN RESPECT OF THESE APPEAL AND THE COMPETENT AUTHORITY HAS ISSUED FORM NO. 3, A COPY OF THE SAID LETTERS ALONG WITH FORM NO. 3 IS AVAILABLE IN FILE, WHICH IS BEFORE US. THEREFORE, TAKING INTO CONSIDERATION THE FACT THAT SINCE THE ASSESSEES HAVE OPTED FOR THE VIVAD SE VISHWAS SCHEME , THERE IS NO POINT IN KEEPING THE IMPUGNED APPEALS PENDING. IN THE LIGHT OF THE AFORESAID DISCUSSION AND THE FACT THAT ASSESSEES HAVE OPTED FOR THE SAID SCHEME AND FORM 3 HAS BEEN ISSUED BY THE DEPARTMENT, THEREFORE, WE ALLOW THE ASSESSEES TO WITHDRAW THE IMPUGNED APPEALS. 3. IN THE RESULT, ALL THE APPEALS OF ASSESSEES ARE DISMISSED AS WITHDRAWN. KOLKATA, THE 3 RD FEBRUARY, 2021. SD/- SD/- [ SANJAY GARG ] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 03.02.2021 RS COPY OF THE ORDER FORWARDED TO: 1 . (I) SHYAM SUNDAR AGARWAL (II) SANDEEP SARAF(HUF), KOLKATA (III) SUMAN KOTHARI 2.(I) ITO, WARD-22(4), KOLKATA (II) ITO, WARD-49(3), KOLKATA 3 I.T.A. NO.2561/KOL/2018, I.T.A. NO.302/KOL/2019, I.T.A. NO.1437/KOL/2019 SHYAM SUNDAR AGARWAL, SANDEEP SARAF(HUF), KOLKATA, SUMAN KOTHARI (III) ITO, WARD-36(2), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), TRUE COPY BY ORDER ASSISTANT REGISTRAR , KOLKATA BENCHES