Punita Agarwal, Siliguri V. I.T.O.,Ward-2(4), Siliguri

ITA 557/KOL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3344 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 11 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 20-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

ITA NO. 557/KOL/2019 ASS ESSMENT YEAR: 2013-2014 PUNITA AGARWAL 1 IN THE INCOME TAX APPELLATE TRIBUNAL, C(SMC) BENCH, KOLKATA [VIRTUAL COURT HEARING] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT I.T.A. NO. 557/KOL/2019 ASSESSMENT YEAR: 2013-2014 PUNITA AGARWAL,.................................... ................................. APPELLANT C/O. STEELS AND ASBESTORS CO., SEVOKE ROAD, SILIGURI-734001, DARJEELING, WEST BENGAL [PAN:ACYPA1678G] -VS.- INCOME TAX OFFICER,................................ ................................ RESPONDENT WARD-2(4), SILIGURI, AAYAKAR BHAWAN, MATIGARA, SILIGURI-734005 APPEARANCES BY: NONE, APPEARED ON BEHALF OF THE ASSESSEE SHRI JAYANTA KHANRA, JCIT, SR. D.R. APPEARED ON BEH ALF OF THE REVENUE DATE OF CONCLUDING THE HEARING : FEBRUARY 24, 2021 DATE OF PRONOUNCING THE ORDER : FEBRUARY 24, 2021 O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS), SILIGURI DATE D 01.02.2019 . 2. IN THIS CASE, THE ASSESSEE SUBMITTED THAT SHE HA S DECIDED TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEAL UNDER THE D IRECT TAX VIVAD SE VISHWAS ACT, 2020 AND HAS DULY FILED THE DECLARATIO NS IN FORM NO. 1 AND FORM NO. 2 BUT THE DESIGNATED AUTHORITY HAS NOT ISS UED THE CERTIFICATE IN FORM NO. 3 AS PER SECTION 5(1) OF THE SCHEME SO FAR DETERMINING THE TAX PAYABLE BY HER UNDER THE SAME SCHEME. ITA NO. 557/KOL/2019 ASS ESSMENT YEAR: 2013-2014 PUNITA AGARWAL 2 3. KEEPING IN VIEW THESE FACTS AND CIRCUMSTANCES OF THE CASE INCLUDING ESPECIALLY THE FACT THAT THE ASSESSEE HAS DULY COMP LIED WITH THE NECESSARY REQUIREMENTS UNDER VIVAD SE VISHWAS SCHEME, 2020, I PERMIT THE ASSESSEE TO WITHDRAW THIS APPEAL AND DISMISS THE AP PEAL WITH THE LIBERTY TO THE ASSESSEE THAT IN CASE, THERE IS ANY PROBLEM IN ISSUANCE OF THE CERTIFICATE IN FORM NO. 3 BY THE DESIGNATED AUTHORI TY OR ANY OTHER SUCH SITUATION MAKING THE ASSESSEE NOT ELIGIBLE TO OPT F OR THE VIVAD SE VISHWAS SCHEME, 2020, THE ASSESSEE WILL HAVE THE LIBERTY TO APPROACH THIS TRIBUNAL WITH A REQUEST FOR RESTORATION OF THIS APPEAL. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON FEBRUARY 24, 2021. SD/- (P.M. JAGTAP) VICE-PRESIDE NT) KOLKATA, THE 24 TH DAY OF FEBRUARY, 2021 COPIES TO : (1) PUNITA AGARWAL, C/O. STEELS AND ASBESTORS CO., SEVOKE ROAD, SILIGURI-734001, DARJEELING, WEST BENG AL (2) INCOME TAX OFFICER, WARD-2(4), SILIGURI, AAYAKAR BHAWAN, MATIGARA, SILIGURI-734005 (3) COMMISSIONER OF INCOME TAX (APPEALS), SILIGURI ; (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE; (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.