M/s Skyview Dealtrade Private Limited, Siliguri V. D.C.I.T., CC-2(2), Kolkata

ITA 638/KOL/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5412 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 1 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-05-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 06-05-2021
• Assessment Year: 2013-2014
• Appeal Filed On: 29-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DHRUBAJYOTI ROY
• Assessee Lawyers: MIRAJ D. SHAH
• Keywords: Competent authority

Judgement Text

ITA NO.638/KOL/2019 M/S SKYVIEW DEALTRADE PVT. LTD. A.Y. 2013-14 1 | P A GE , A , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA [BEFORE SHRI J. SUDHAKAR REDDY, AM AND SHRI A. T. VARKEY, JM] I.T.A. NO. 638/KOL/2019 ASSESSMENT YEAR: 2013-14 M/S SKYVIEW DEALTRADE PVT. LTD. (PAN: AAOCS 1326 G) VS. DCIT, CC-2(2), KOLKATA APPELLANT RESPONDENT DATE OF HEARING (VIRTUAL) 06.05.2021 DATE OF PRONOUNCEMENT 06.05.2021 FOR THE APPELLANT SHRI MIRAJ D SHAH, ADVOCATE FOR THE RESPONDENT SHRI DHRUBAJYOTI ROY, JCIT ORDER PER SHRI A. T. VARKEY, JM: THIS APPEAL PREFERRED BY THE ASSESSEE IS AGAINST THE ORDER OF LD. CIT(A)-20, KOLKATA DATED 30.01.2019 FOR ASSESSMENT YEAR 2013-14. 2. AT THE OUTSET, THE LD. A.R OF THE ASSESSEE SHR I MIRAJ D SHAH SUBMITTED THAT THE ASSESSEE HAS OPTED FOR THE DIRECT TAX VIVAD SE VI SWAS SCHEME, 2020 (HEREINAFTER, THE SCHEME) BY FILING FORM NO. 1 AND 2 AND IS AWAITIN G THE DECISION OF THE COMPETENT AUTHORITY AS PER THE SCHEME. IN THE LIGHT OF THE A BOVE FACT, WE ARE OF THE OPINION THAT THERE IS NO POINT IN KEEPING THE APPEAL PENDING, THEREFOR E WE ALLOW THE ASSESSEE TO WITHDRAW THE APPEAL. 3. IN CASE IF THE COMPETENT AUTHORITY UNDER THE SCH EME DOES NOT ACCEPT THE OFFER OF THE ASSESSEE AS ENVISAGED UNDER THE SCHEME, THEN THE AS SESSEE IS AT LIBERTY TO FILE AN APPLICATION FOR RE-CALLING THIS ORDER OR FOR RESTORATION OF THE APPEAL. ITA NO.638/KOL/2019 M/S SKYVIEW DEALTRADE PVT. LTD. A.Y. 2013-14 2 | P A GE 4. NEEDLESS TO SAY THAT OUR ACTION OF ALLOWING THE ASSESSEE TO WITHDRAW THIS APPEAL WILL NOT COME IN THE WAY OF THE COMPETENT AUTHORITY UNDE R THE SCHEME TO ACCEPT THE OFFER AND TO ISSUE APPROPRIATE FORM NO. 3ETC. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DI SMISSED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT ON 6 TH MAY, 2021. SD/- SD/- (J.S. REDDY) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 06.05.2021 SB, SR. PS COPY OF THE ORDER FORWARDED TO: 1. APPELLANT- M/S SKYVIEW DEALTRADE PVT. LTD., SKYVIEW BUILDING, SEVOK ROAD, OPP. UTTARBAGAN, MARWARI BHAWAN, VARD NO. 41, SILIGURI(W B)-734001. 2. RESPONDENT DCIT, CC-2(2), KOLKATA 3. THE CIT(A)- 20, KOLKATA (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