Manju Baheti , Kolkata V. I.T.O.,Ward-49(3), Kolkata

ITA 474/KOL/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7174 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 06-04-2021
• Assessment Year: 2014-2015
• Appeal Filed On: 12-03-2019
• 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.474/KOL/2019 MANJU BAHETI, AY 2014-15 IN THE INCOME TAX APPELLATE TRIBUNAL B(SMC) BENCH, KOLKATA ( . . , ) [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NO. 474/KOL/2019 ASSESSMENT YEAR:2014-15 MANJU BAHETI (PAN: ALHPS3163N) VS. INCOME-TAX OFFICER, WARD-49(3) PRESENTLY 37(2), KOLKATA. APPELLANT RESPONDENT DATE OF VIRTUAL HEARING 06.04.2021 DATE OF PRONOUNCEMENT 06.04.2021 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI JAYANTA KHANRA, JCIT, SR. DR ORDER THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-15, KOLKATA DATED 24.10.2018 FOR AY 2014-15. 2. NONE APPEARED AT THE TIME TO HEARING. HOWEVER, THE ASSESSEE HAS FILED AN APPLICATION DATED 23.03.2021, WHICH IS AVAILABLE IN FILE, INFORMING THAT ASSESSEE HAS OPTED FOR DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020 (HEREINAFTER, THE SCHEME). 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. 3. IN THE LIGHT OF THE AFORESAID DISCUSSION, I TREAT THIS SUBMISSION OF THE ASSESSEE INFORMING THE TRIBUNAL THE FACT THAT ASSESSEE HAS OPTED FOR THE SAID SCHEME, THEREFORE, I ALLOW THE ASSESSEE TO WITHDRAW THE IMPUGNED APPEAL. IN CASE, IF THE COMPETENT AUTHORITY AS PER THE SCHEME DOES NOT ACCEPT THE ASSESSEES PROPOSAL TO OPT FOR THE VIVAD SE VISHWAS SCHEME, 2020, THEN THE ASSESSEE IS AT LIBERTY TO MOVE AN APPLICATION FOR RECALLING THIS ORDER. WITH THE AFORESAID CAVEAT, I ALLOW THE ASSESSEE TO WITHDRAW THE CAPTIONED APPEAL. 2 ITA NO.474/KOL/2019 MANJU BAHETI, AY 2014-15 4. NEEDLESS TO SAY THAT MY AFORESAID ACTION ALLOWING THE ASSESSEE TO WITHDRAW THE APPEAL, WILL NOT COME IN THE WAY OF THE COMPETENT AUTHORITY OF REVENUE TO ACCEPT THE ASSSSEES SAID OPTION/SCHEME FOR AVAILING VIVAD SE VISHWAS SCHEME, 2020. 5. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- (ABY. T. VARKEY) JUDICIAL MEMBER DATED : 6TH APRIL, 2021 JD(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SMT. MANJU BAHETI 32/1A, RAM KRISHNA SAMADHI ROAD, FLAT NO. 4B, KOLKATA-700 054. 2 RESPONDENT ITO, WARD-49(3), PRESENTLY 37(2), KOLKATA 3. 4. 5. CIT(A)-15, KOLKATA. (SENT THROUGH E-MAL) CIT , KOLKATA DR, ITAT, KOLKATA. (SENT THROUGH E-MAL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR