Krishna Devi Agarwal , Siliguri V. ACIT, Central Circle - 4(1), Kolkata , Kolkata

ITSSA 54/KOL/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2519 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 10 month(s) 17 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 21-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 03-08-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Keywords: Competent authority

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C (VIRTUAL COURT HEARING), BENCH KOLKATA BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI SANJAY GARG, JUDICIAL MEMBER I.T(SS) A. NO.54/KOL/2018 ASSESSMENT YEAR: 2013-14 KRISHNA DEVI AGARWAL..APPELLANT ASHOK VIHAR COLONY, JANTA NAGAR, SEVOKE ROAD, SILIGURI-734001. [PAN:AHBPG0611K] VS. ACIT, CENTRAL CIRCLE-4(1), KOLKATA.......RESPONDENT APPEARANCES BY: NONE APPEARED ON BEHALF OF THE APPELLANT. SHRI JAYANTA KHANRA, JCIT, DR, APPEARED ON BEHALF OF THE RESPONDENT. DATE OF CONCLUDING THE HEARING : APRIL 30, 2021 DATE OF PRONOUNCING THE ORDER : JUNE 21, 2021 ORDER THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGAINST THE ORDER DATED 07.06.2018 OF THE COMMISSIONER OF INCOME TAX (APPEALS)-21, KOLKATA. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. AT THE OUTSET, IT IS NOTICED FROM THE LETTER OF THE LD. AR OF THE ASSESSEE THAT THE 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, A COPY OF THE SAID LETTER ALONG WITH FORM NO. 3 IS AVAILABLE IN FILE, WHICH IS BEFORE US. THEREFORE, TAKING INTO CONSIDERATION THE FACT THAT SINCE THE ASSESSEE HAS OPTED FOR THE VIVAD SE VISHWAS SCHEME , THERE IS NO POINT IN KEEPING THE IMPUGNED APPEAL PENDING. IN THE LIGHT OF THE AFORESAID DISCUSSION AND ON THE FACT THAT ASSESSEE HAS OPTED FOR THE SAID SCHEME AND FORM 3 HAS BEEN ISSUED BY THE DEPARTMENT, THEREFORE, WE ALLOW THE ASSESSEE TO WITHDRAW THE IMPUGNED APPEAL. KRISHNA DEVI AGARWAL I.T(SS) A. NO.54/KOL/2018 ASSESSMENT YEAR: 2013-14 2 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT ON 21.06.2021. SD/- SD/- [ J. SUDHAKAR REDDY ] [ SANJAY GARG] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED:21.06.2021. RS COPY OF THE ORDER FORWARDED TO: 1. KRISHNA DEVI AGARWAL 2. ACIT, CENTRAL CIRCLE-4(1), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), //TRUE COPY// BY ORDER ASSISTANT REGISTRAR , KOLKATA BENCHES