Shri Subhas Lal Agarwala, Midnapore V. A.C.I.T.,Circle-38, Midnapore

ITA 990/KOL/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5788 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 4 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 08-09-2021
• Assessment Year: 2014-2015
• Appeal Filed On: 30-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHIR SUPRIYO PAL
• Assessee Lawyers: RAKESH JAIN
• Keywords: Competent authority

Judgement Text

1 ITA NO. 990/KOL/2019, SRI SUBHAS LAL AGARWALA, AY 2014-15 , A , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOLKATA [BEFORE SHRI A. T. VARKEY, JUDICIAL MEMBER & SHRI MANISH BORAD, AM ] I.T.A. NO. 990/KOL/2019 ASSESSMENT YEAR: 2014-15 SRI SUBHAS LAL AGARWALA (PAN: ACRPF8521F) VS . ASSISTANT COMMISSIONER OF INCOME- TAX, CIRCLE-38, MIDNAPORE. APPELLANT RESPONDENT DATE OF HEARING (VIRTUAL) 08.09.2021 DATE OF PRONOUNCEMENT 08.09.2021 FOR THE APPELLANT SHRI RAKESH JAIN, FCA FOR THE RESPONDENT SHIR SUPRIYO PAL, ADDL. CIT, DR ORDER PER SHRI A. T. VARKEY, JM: THIS APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A)-11, KOLKATA DATED 28.02.2019 FOR AY 2014-15. 2. AT THE OUTSET, THE AR OF THE ASSESSEE SHRI RAKESH JAIN HAS SUBMITTED THAT THE ASSESSEE WANTS TO WITHDRAW THIS APPEAL SINCE ASSESSEE HAD FILED FORM 1 AND 2 UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT IN RESPECT OF THIS APPEAL AND THE COMPETENT AUTHORITY HAS ISSUED FORM NO. 3. THEREFORE, TAKING INTO CONSIDERATION THE FACT THAT SINCE THE ASSESSEE HAS OPTED FOR THE SCHEME FOR THE AY 2014-15 AND FORM 3 HAS BEEN ISSUED BY THE DEPARTMENT WHICH IS PLACED ON FILE, WE ALLOW THE ASSESSEE TO WITHDRAW THE IMPUGNED APPEAL. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (MANISH BORAD) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 8 TH SEPTEMBER, 2021 JD, SR. PS 2 ITA NO. 990/KOL/2019, SRI SUBHAS LAL AGARWALA, AY 2014-15 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT- SHRI SUBHAS LAL AGARWALA, KIRANITOLA CHOWK, STATION ROAD, KOTWALI PASCHIM MIDNAPORE, WEST BENGAL-721101 2. RESPONDENT ACIT, CIRCLE-38, MIDNAPORE. 3. CIT(A)-11, KOLKATA (SENT THROUGH E-MAIL) 4. CIT, KOLKATA. 5. DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY/DDO ITAT, KOLKATA BENCHES, KOLKATA