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Manju Fatepuria, Kolkata Vs I.T.O.,Ward-61(4), Kolkata

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Court :
ITAT Kolkata

Brief :
This appeal is preferred by the assessee against the order of Ld. CIT(A)-19,Kolkata dated 27/06/2019 for A Y. 2013-14.

Citation :
I.T.A. No. 1687/Kol/2019

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH: KOLKATA
[Before Shri A. T. Varkey, JM]
I.T.A. No. 1687/Kol/2019
Assessment Years: 2014-15 


Manju Fatepuria
(PAN: AADPF 5698 N )
Appellant 

Vs. 

ITO, Ward-61(4), Kolkata
Respondent

Date of Hearing (Virtual):01.10.2020
Date of Pronouncement:01.10.2020
For the Appellant:Shri Sanjay Kejriwal, AR
For the Respondent:Shri Jayanta Khanra, JCIT Sr. DR 

ORDER

This appeal is preferred by the assessee against the order of Ld. CIT(A)-19, Kolkata dated 27/06/2019 for A Y. 2013-14.

2. At the outset, the Ld. AR Shri Sanjay Kejriwal drew our attention to the fact that the appellant- assessee has decided to opt for the Direct Tax Vivad Se Viswas Scheme, 2020 (hereinafter, the ‘scheme’). In the light of the aforesaid fact since the assessee intends to opt for the said scheme of Direct Tax Vivad Se Viswas Scheme, 2020, there is no point in keeping the impugned appeal pending.

3. In the light of the aforesaid discussion, we treat this application informing us the fact that assessee intends to opt for the said scheme and therefore, we allow the assessee to withdraw the impugned appeal. In case, if the competent authority as per the scheme does not accept the assessee’s intention to opt for the Vivad Se Viswas Scheme, 2020, then the assessee is at liberty to move an application for recalling this order. With the aforesaid caveat, we allow the assessee to withdraw the captioned appeal. 

4. Needless to say that our aforesaid action allowing the assessee to withdraw the appeal, will not preclude the competent authority of Revenue to accept the assessee’s said option / scheme for availing “Vivad Se Viswas Scheme, 2020”.

5. In the result, appeal of the assessee is dismissed as withdrawn.

Order is pronounced in the open court on 1st October, 2020.

Sd/- 

(A. T. Varkey)

Judicial Member

Dated: 1st October, 2020

SB, Sr. PS

Copy of the order forwarded to:

1. Appellant – Manju Fatepuria, Block-1, Flat No. 1A, Shree Ram Nagar, VIP Road,Teghoria, Kolkata-700052.

2 Respondent – ITO, Ward-61(4), Kolkata

3. The CIT(A) –19, Kolkata (sent through e-mail)

4. CIT , Kolkata

5.DR, Kolkata Benches, Kolkata (sent through e-mail)

/True Copy,                                                                                                                                                                        By order,

Assistant Registrar

 

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on 03 October 2020
Published in Income Tax
Views : 14
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