Smt. Rina Agarwal, Kolkata V. I.T.O.,Ward-43(2), Kolkata

ITA 889/KOL/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 7404 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 3 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-08-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 18-08-2021
• Assessment Year: 2015-2016
• Appeal Filed On: 23-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL
• Keywords: Competent authority

Judgement Text

1 I.T.A. NO.889/KOL/2019 SMT. RINA AGARWAL ASSESSMENT YEAR: 2015-16 , A , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOLKATA [BEFORE SHRI P. M .JAGTAP, VICE-PRESIDENT (KZ) AND SHRI A. T. VARKEY, JM] I.T.A. NO.889/KOL/2019 ASSESSMENT YEAR: 2015-16 SMT. RINA AGARWAL (PAN:AEGPA3698L) VS. ITO, WARD-43(2), KOLKATA APPELLANT RESPONDENT DATE OF HEARING (VIRTUAL) 18.08.2021 DATE OF PRONOUNCEMENT 18.08.2021 FOR THE APPELLANT NONE FOR THE RESPONDENT SHRI SUPRIYO PAL, ADDL. CIT, SR. D.R ORDER PER SHRI A. T. VARKEY, JM: THIS APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. PCIT-15, KOLKATA DATED 13.03.2019. 2. NONE APPEARED FOR THE APPELLANT. HOWEVER, FROM A PERUSAL OF A LETTER DATED 05.08.2021 FROM THE ASSESSEE REVEALS THAT SHE HAS OPTED FOR THE SCHEME AS PER DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (HEREINAFTER, THE SCHEME) AND PURSUANT TO THE SAME, SHE HAS FILED FORM-1 AND FORM-2 WHICH HAS BEEN ACCEPTED BY THE COMPETENT AUTHORITY BY ISSUING FORM NO.3. ACCORDING TO THE ASSESSEE, SHE HAS REMITTED THE TAX AS SHOWN IN FORM NO.3 AND THEREAFTER HAS FILED FORM NO.4. 3. IN THE LIGHT OF THE AFORESAID FACTS, THAT THE ASSESSEE HAS REMITTED THE TAX AS SHOWN IN FORM NO.3 AND HAS FILED FORM NO.4, THERE IS NO POINT IN KEEPING THE APPEAL PENDING. THEREFORE, WE ALLOW THE ASSESSEES APPLICATION FOR WITHDRAWAL OF THE APPEAL. 2 I.T.A. NO.889/KOL/2019 SMT. RINA AGARWAL ASSESSMENT YEAR: 2015-16 4. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT ON 18 TH AUGUST, 2021. SD/- SD/- (P. M. JAGTAP) (A. T. VARKEY) VICE-PRESIDENT JUDICIAL MEMBER DATED: 18.08.2021 RS COPY OF THE ORDER FORWARDED TO: 1. APPELLANT- SMT. RINA AGARWAL, BLOCK XI, FLAT NO.32, SHRACHI GARDEN, 251/1, NAGENDRANATH ROAD, KOLKATA-700028. 2. RESPONDENT ITO, WARD-43(2), KOLKATA 3. THE CIT(A)- , KOLKATA 4. CIT- , KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY/DDO ITAT, KOLKATA BENCHES, KOLKATA