Chandana Mai, Asansol V. I.T.O.,Ward-2(2), Asansol

ITA 309/KOL/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5066 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-10-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 06-10-2020
• Assessment Year: 2011-2012
• Appeal Filed On: 13-03-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Assessee Lawyers: U DASGUPTA
• Keywords: Competent authority
• Section: 271B

Judgement Text

ITA NOS. 309 & 310/KOL/2020 CHANDANA MAI A.Y. 2011-12 , C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA [BEFORE SHRI P. M. JAGTAP, VICE-PRESIDENT AND SHRI A. T. VARKEY, JM] I.T.A. NO. 309 & 310/KOL/2020 ASSESSMENT YEAR: 2011-12 CHANDANA MAI (PAN: ALFPM 5470 J ) VS. ITO, WARD-2(2), ASANSOL APPELLANT RESPONDENT DATE OF HEARING (VIRTUAL) 06.10.2020 DATE OF PRONOUNCEMENT 07. 10.2020 FOR THE APPELLANT SHRI U. DASGUPTA, ADVOCATE FOR THE RESPONDENT SHRI JAYANTA KHANRA, D.R. ORDER PER SHRI A.T. VARKEY, JM: THESE ARE TWO APPEALS PREFERRED BY THE ASSESSEE A GAINST THE SEPARATE ORDERS OF LD. CIT(A)-ASANSOL DATED 16.01.2020 FOR A.Y. 2011 -12 CONFIRMING THE ORDER OF THE ASSESSING OFFICER U/S 271A AND 271B OF THE INCOME T AX ACT, 1961 (IN SHORT THE ACT). 2. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE SHRI U. DASGUPTA BROUGHT TO OUR NOTICE THAT THE ASSESSEE HAS OPTED FOR THE DIRE CT TAX VIVAD SE VISWAS SCHEME, 2020 (HEREINAFTER, THE SCHEME). ACCORDING TO THE COUNSEL, THE ASSESSEE HAS FILED DECLARATION IN FORM 1 AND 2 BEFORE THE COMPETENT AU THORITY AND IS AWAITING FORM 3 FROM THE COMPETENT AUTHORITY. IN THE LIGHT OF THE AFORESAID FACT SINCE THE ASSESSEE INTENDS TO OPT AND HAS ALREADY TAKEN STEPS AS PER T HE SCHEME OF DIRECT TAX VIVAD SE VISWAS SCHEME, 2020, THERE IS NO POINT KEEPING THE IMPUGNED APPEALS PENDING. 3. IN THE LIGHT OF THE AFORESAID DISCUSSION, WE TRE AT THIS SUBMISSION INFORMING US THE FACT THAT ASSESSEE HAS OPTED FOR THE SCHEME BY FILING FORM-1 & FORM-2, WE ALLOW THE ASSESSEE TO WITHDRAW THE IMPUGNED APPEALS. IN C ASE, IF THE COMPETENT AUTHORITY AS ITA NOS. 309 & 310/KOL/2020 CHANDANA MAI A.Y. 2011-12 PER THE SCHEME DOES NOT ACCEPT THE ASSESSEES ACTIO N OF FILING FORM 1 AND 2 OF THE VIVAD SE VISWAS SCHEME, 2020, THEN THE ASSESSEE IS AT LIBERTY TO MOVE APPLICATIONS FOR RECALLING THESE ORDERS FOR BOTH APPEALS. WITH T HE AFORESAID CAVEAT, WE ALLOW THE ASSESSEE TO WITHDRAW THE CAPTIONED APPEALS. 4. NEEDLESS TO SAY THAT OUR AFORESAID ACTION ALLOWI NG THE ASSESSEE TO WITHDRAW THE APPEALS, WILL NOT PRECLUDE THE COMPETENT AUTHORITY OF REVENUE TO ACCEPT THE ASSESSEES SAID OPTION / SCHEME FOR AVAILING VIVAD SE VISWAS SCHEME, 2020. 5. IN THE RESULT, APPEALS OF THE ASSESSEE ARE DISM ISSED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT ON 07.10.202 0. SD/- SD/- (J( (P. M. JAGTAP) (A. T. VARKEY) VICE PRESIDENT JUDICIAL MEMBER DATED: 07.10.2020 SB, SR. PS COPY OF THE ORDER FORWARDED TO: 1. APPELLANT- CHANDANA MAI, SODEPUR SUNDAR CHAK, ASANS OL, DIST. BURDWAN- 713360. 2. RESPONDENT- ITO, WARD-2(2), ASANSOL 3. THE CIT(A)-ASANSOL (SENT THROUGH E-MAIL) 4. CIT- , KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES, KOLKATA