Sita Garg, Kolkata v. D.C.I.T.,CC-2(4), Kolkata

ITA 1846/KOL/2019 | 2015-2016
Pronouncement Date: 05-03-2021 | Result: Dismissed

Appeal Details

RSA Number 184623514 RSA 2019
Assessee PAN AECPG2893P
Bench Kolkata
Appeal Number ITA 1846/KOL/2019
Duration Of Justice 1 year(s) 6 month(s) 29 day(s)
Appellant Sita Garg, Kolkata
Respondent D.C.I.T.,CC-2(4), Kolkata
Appeal Type Income Tax Appeal
Pronouncement Date 05-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted SMC
Tribunal Order Date 05-03-2021
Last Hearing Date 15-03-2021
First Hearing Date 15-03-2021
Assessment Year 2015-2016
Appeal Filed On 06-08-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL B (VIRTUAL COURT HEARING) BENCH KOLKATA BEFORE SRI J. SUDHAKAR REDDY ACCOUNTANT MEMBER & SRI A. T. VARKEY JUDICIAL MEMBER I.T.A. NO.1846/KOL/2019 ASSESSMENT YEAR: 2015-16 SITA GARG........................................................................................APPELLANT 4 CHURCH ROAD SILIGURI 734401. [PAN :AECPG2893P] DCIT CC-2(4) KOLKATA...RESPONDENT APPEARANCES BY: NONE SHRI JAYANTA KHANGRA JCIT DR APPEARED ON BEHALF OF THE RESPONDENT. DATE OF CONCLUDING THE HEARING : MARCH 05 2021 DATE OF PRONOUNCING THE ORDER : MARCH 05 2021 ORDER PER BENCH:- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) (HEREINAFTER THE LD. CIT(A)) PASSED U/S 250 OF THE INCOME TAX ACT 1961 (THE ACT). 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. AT THE OUTSET IT IS NOTICED THAT AN APPLICATION FOR WITHDRAWAL OF APPEAL HAS BEEN PLACED IN FILE WHEREIN THE ASSESSEE HAVE STATED THAT THE ASSESSEE HAD OPTED FOR DIRECT TAX VIVAD SE VISHWAS SCHEME 2020 (HEREINAFTER THE SCHEME) AND HAD FILED FORM-1 & FORM-2 BEFORE THE COMPETENT AUTHORITY AND IS AWAITING THE ISSUE OF FORM NO. 3 FROM THE COMPETENT AUTHORITY. 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. 3. IN THE LIGHT OF THE AFORESAID DISCUSSION WE TREAT THIS SUBMISSION OF THE ASSESSEE INFORMING THE TRIBUNAL THE FACT THAT ASSESSEE HAS OPTED FOR THE SAID SCHEME THEREFORE WE ALLOW THE ASSESSEE TO WITHDRAW THE IMPUGNED APPEAL. IN CASE IF THE COMPETENT AUTHORITY AS PER THE SCHEME DOES NOT ACCEPT THE ASSESSEES PROPOSAL TO OPT FOR THE VIVAD SE VISHWAS SCHEME 2020 THEN THE ASSESSEE IS AT LIBERTY TO MOVE AN APPLICATION 2 I.T.A. NO.1846/KOL/2019 SITA GARG FOR RECALLING THIS ORDER. WITH THE AFORESAID CAVEAT WE ALLOW THE ASSESSEE TO WITHDRAW THE CAPTIONED APPEAL. 4. NEEDLESS TO SAY THAT THE AFORESAID ACTION ALLOWING THE ASSESSEE TO WITHDRAW THE APPEAL WILL NOT COME IN THE WAY OF THE COMPETENT AUTHORITY OF REVENUE TO ACCEPT THE ASSESSEES SAID OPTION/SCHEME FOR AVAILING VIVAD SE VISHWAS SCHEME 2020. 5. IN THE RESULT THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. KOLKATA THE 5 TH MARCH 2021. SD/- SD/- [ A. T. VARKEY ] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 05.03.2021 RS COPY OF THE ORDER FORWARDED TO: 1 . MAHESH KUMAR SHARMA HUF 2. ITO WARD-23(3) HOOGHLY 3. CIT(A)- 4. CIT- 5. CIT(DR) TRUE COPY BY ORDER ASSISTANT REGISTRAR KOLKATA BENCHES