Sri Swastik Sharma, Jalpaiguri V. I.T.O.,Ward-1(4), Jalpaiguri

ITA 988/KOL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3352 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 30-04-2019
• Court: TRIBUNAL

Judgement Text

ITA NO. 988/KOL/2019 ASS ESSMENT YEAR: 2014-2015 S HRI SWASTIK SHARMA 1 IN THE INCOME TAX APPELLATE TRIBUNAL, B(SMC) BENCH, KOLKATA [VIRTUAL COURT HEARING] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT I.T.A. NO. 988/KOL/2019 ASSESSMENT YEAR: 2014-2015 SHRI SWASTIK SHARMA,............................... ............................ APPELLANT NAGRAKATA, DIST. JALPAIGURI-735225 [PAN:AKWPS3346P] -VS.- INCOME TAX OFFICER,................................ ................................ RESPONDENT WARD-1(4), JALPAIGURI, CENTRAL REVENUE BUILDING, RACE COURSE PARA, NAYABASTI, JALPAIGURI-735101 APPEARANCES BY: SMT. ANANYA RATH, A.R., APPEARED ON BEHALF OF THE A SSESSEE SHRI SUPRIYO PAL, ADDL. CIT, SR. D.R., APPEARED ON BEHALF OF THE REVENUE DATE OF CONCLUDING THE HEARING : MARCH 02, 2021 DATE OF PRONOUNCING THE ORDER : MARCH 02, 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), JALPAIGURI DA TED 27.02.2019 . 2. IN THIS CASE, LD. AUTHORIZED REPRESENTATIVE OF T HE ASSESSEE HAS MOVED AN APPLICATION DATED 25.02.2021 SEEKING WITHD RAWAL OF THIS APPEAL ON THE GROUND THAT THE ASSESSEE HAS DECIDED TO SETT LE THE DISPUTE INVOLVED IN THE SAID APPEAL UNDER THE DIRECT TAX VIVAD SE VI SHWAS ACT, 2020 AND HAS DULY FILED THE DECLARATIONS IN FORM NO. 1 AND F ORM NO. 2 BUT THE DESIGNATED AUTHORITY HAS NOT ISSUED THE CERTIFICATE IN FORM NO. 3 AS PER SECTION 5(1) OF THE SCHEME SO FAR DETERMINING THE T AX PAYABLE BY IT UNDER THE SAME SCHEME. ITA NO. 988/KOL/2019 ASS ESSMENT YEAR: 2014-2015 S HRI SWASTIK SHARMA 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 MARCH 02, 202 1. SD/- (P.M. JAGTAP) VICE-PRESIDE NT KOLKATA, THE 2 ND DAY OF MARCH, 2021 COPIES TO : (1) SHRI SWASTIK SHARMA, NAGRAKATA, DIST. JALPAIGURI-735225 (2) INCOME TAX OFFICER, WARD-1(4), JALPAIGURI, CENTRAL REVENUE BUILDING, RACE COURSE PARA, NAYABASTI, JALPAIGURI-735101 (3) COMMISSIONER OF INCOME TAX (APPEALS), JALPAIG URI; (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.