M/s Ativeer Finance Consultants Ltd., Kolkata V. I.T.O.,Ward-3(2), Kolkata

ITA 321/KOL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7356 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 10 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 21-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Assessee Lawyers: N O N E
• Keywords: Competent authority

Judgement Text

1 ITA NO.321/KOL/2019 M/S. ATIVEER FINANCE CONSULTANTS LTD. AY 2014-15 IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, KOLKATA ( ) . . , . . , ) [BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT (KZ) &SHRI A. T. VARKEY, JM] I.T.A. NO. 321/KOL/2019 ASSESSMENT YEAR:2014-15 M/S. ATIVEER FINANCE CONSULTANTS LTD. (PAN: AADCS9420J) VS. INCOME-TAX OFFICER, WARD-3(2), KOLKATA. APPELLANT RESPONDENT DATE OF VIRTUAL HEARING 15.01.2021 DATE OF PRONOUNCEMENT 15.01.2021 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI JAYANTA KHANRA, ADDL. CIT ORDER PER BENCH: THIS APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE LD.CIT(A)-10, KOLKATA DATED 30.01.2019 FOR AY 2014-15. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. AT THE OUTSET, IT IS NOTICED FROM THE LETTER OF THE LD. AR OF THE ASSESSEE SHRI MANOJ KATARUKA DATED 09.01.2021 THAT THE 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. THEREFORE, TAKING INTO CONSIDERATION THE FACT THAT SINCE THE ASSESSEE HAS OPTED FOR THE SCHEME FOR THE AY 2014-15, 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, THEREFORE, 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 IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN.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/- SD/- (P. M. JAGTAP) (ABY. T. VARKEY) VICE PRESIDENT JUDICIAL MEMBER DATED : 15.01.2021 2 ITA NO.321/KOL/2019 M/S. ATIVEER FINANCE CONSULTANTS LTD. AY 2014-15 JD(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. ATIVEER FINANCE CONSULTANTS LTD., 9, JAMES HICKY SARANI, 2 ND FLOOR, KOLKATA-700 069. 2 RESPONDENT ITO, WARD-3(2), KOLKATA. 3. 4. 5. CIT(A)-10, KOLKATA. (SENT THROUGH E-MAIL) CIT, KOLKATA DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR