M/s Shivalik Vyapaar Pvt. Ltd., Kolkata V. ACIT, Range-15, Kolkata

ITA 653/KOL/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3444 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 31-12-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Keywords: Period of limitation; Time period of passing order

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA A BENCH, KOLKATA (VIRTUAL COURT) (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI SANJAY GARG, JUDICIAL MEMBER) I.T.A. NO. 653/KOL/2020 ASSESSMENT YEAR: 2014-15 M/S. SHIVALIK VYAPAAR PVT. LTD................................................................APPELLANT [PAN: AAICS 1948 C] VS. ACIT, RANGE-15, KOLKATA...............................................................................................RESPONDENT APPEARANCES BY: SH. AKKAL DUDHWEWALA, FCA, APPEARED ON BEHALF OF THE ASSESSEE. SH. JAYANTA KHANRA, JCIT, APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : FEBRUARY 5 TH , 2021 DATE OF PRONOUNCING THE ORDER : FEBRUARY 19 TH , 2021 ORDER PER BENCH : THE ASSESSEE VIDE ITS APPLICATION SEEKS PERMISSION TO WITHDRAW THE IMPUGNED APPEAL FOR THE REASON THAT, IT HAS OPTED FOR THE SCHEME UNDER VIVAD SE VISHWAS SCHEME, 2020 . 2. AFTER HEARING RIVAL CONTENTIONS, WE FIND THAT THE ASSESSEE HAS FILED ITS APPEAL BEFORE THE TRIBUNAL ON 25.11.2019 THROUGH SPEED POST. THERE WAS AN ERROR IN PAYMENT OF TRIBUNAL FEES. THE ASSESSEE HAD PAID TRIBUNAL FEES BY CHALLAN DATED 16.11.2019 UNDER MINOR HEAD 400 INSTEAD OF MINOR HEAD 300. THIS WAS POINTED OUT TO THE ASSESSEE BY THE REGISTRY VIDE ITS LETTER DATED 27.11.2019. THE ASSESSEE GOT THE SAME RECTIFIED FROM THE DEPARTMENT AND TIME TAKEN FOR SUCH RECTIFICATION RESULTED IN THE DELAY. THE ASSESSEE PLEADS THAT THE DEPARTMENT HAD TAKEN SUBSTANTIAL TIME FOR RECTIFYING THE CHALLAN AS THE OFFICERS WERE NOT FUNCTIONING DUE TO COVID-19 PANDEMIC. WE ARE CONVINCED WITH THE SUBMISSIONS OF THE ASSESSEE. 3. THIS APPEAL HAS BEEN FILED WELL WITHIN THE LIMITATION PERIOD SPECIFIED IN THE ACT. THERE IS NO DELAY WHICH HAS TO BE CONDONED BY THE TRIBUNAL. RECTIFICATION OF A DEFECT IN 2 I.T.A. NO. 653/KOL/2020 ASSESSMENT YEAR: 2014-15 M/S. SHIVALIK VYAPAAR PVT. LTD. THE CHALLANS FOR PAYMENT OF TRIBUNAL FEES CANNOT BE CONSIDERED AS DELAY IN FILING OF THE APPEAL. WE ACCEPT THE LETTER OF THE ASSESSEE REQUESTING PERMISSION FOR WITHDRAWAL OF THE APPEAL AND DISMISS THIS APPEAL AS WITHDRAWN. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. KOLKATA, THE 19 TH FEBRUARY, 2021. SD/- SD/- [SANJAY GARG] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 19.02.2021 BIDHAN (P.S.) COPY OF THE ORDER FORWARDED TO: 1. M/S. SHIVALIK VYAPAAR PVT. LTD., BELIADABGA, DAKSHIN BARASAT, JOY NAGAR, SOUTH 24 PARGANAS, KOLKATA-743 337. 2. ACIT, RANGE-15, KOLKATA. 3. CIT(A)-5, KOLKATA. (SENT THROUGH MAIL) 4. CIT- 5. CIT(DR), KOLKATA BENCHES, KOLKATA. (SENT THROUGH MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES 3 I.T.A. NO. 653/KOL/2020 ASSESSMENT YEAR: 2014-15 M/S. SHIVALIK VYAPAAR PVT. LTD.