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Income Tax Appellate Tribunal - Kolkata

Smt.Lila Devi Gourisaria, Kolkata vs A.C.I.T.,Cc-2(3), Kolkata on 24 August, 2020

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                                                                                    ITA No.312/Kol/2020
                                                                    Smt. Lila Devi Gourisaria., AY 2013-14



                 आयकर अपीलीय अधीकरण, यायपीठ -"B" कोलकाता,
       IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH: KOLKATA
        (सम ) ी ऐ. टी. वक , यायीक सद य एवं डॉ. अजुन लाल सैनी, लेखा सद य)
                [Before Shri A. T. Varkey, JM and Dr. Arjun Lal Saini, AM]

                                  ITA No. 312/Kol/2020
                                 Assessment Year: 2013-14

 Smt. Lila Devi Gourisaria                  Vs.   Assistant Commissioner of Income-tax,
 (PAN: AGWPG0312M)                                Central Circle-2(3), Kolkata
 Appellant                                        Respondent

         Date of Hearing (Virtual)         24.08.2020
         Date of Pronouncement             24.08.2020
         For the Appellant                  Smt. Sikha Agarwal, AR
         For the Respondent                Smt. Ranu Biswas, Addl. CIT

                                          ORDER

Shri A. T. Varkey, JM This is an appeal preferred by the assessee against the order of Ld. CIT(A)-20, Kolkata dated 31-01-2020 for the assessment year 2013-14 confirming the action of the AO u/s. 271AAB of the Income-tax Act, 1961 (hereinafter referred to as the "Act").

2. At the outset, the Ld. AR for the assessee Smt. Sikha Agarwal submitted that the assessee has submitted form for filing declaration and undertaking under sub-section (5) of section 4 of the Direct Tax Vivad Se Vishwas Act, 2020 on 19.08.2020 before the department and is awaiting the approval from the Ld. Pr. CIT. Since the assessee preferred to opt for the scheme Vivad Se Vishwas as announced by the Govt. of India and the assessee has filed the requisite form on 19.08.2020 and is awaiting approval from the Ld. Pr. CIT, we allow the assessee to withdraw the appeal subject to caveat that in case the department does not approve the assessee's action then the appeal will be restored on an application filed by the assessee in accordance to law. Therefore, the appeal of assessee is treated to be dismissed as withdrawn.

Smt. Lila Devi Gourisaria., AY 2013-14

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

Order is pronounced in the open court.

Sd/-                                                                   Sd/-
( Arjun Lal Saini)                                            (Aby. T. Varkey)
Accountant Member                                              Judicial Member
                            Dated :    24th August, 2020

JD(Sr.P.S.)

Copy of the order forwarded to:

1. Appellant -Smt. Lila Devi Gourisaria, Shop No. B-8, A. C. Market, C/o Gourisaria Saree Kendra, 1, Shakespeare Sarani, Kolkata-700 071. 2 Respondent -ACIT, Central Circle-2(3), Kolkata.

3. CIT(A)-20, Kolkata (sent through e-mail)

4. CIT, Kolkata.

5. DR, ITAT, Kolkata. (sent through e-mail) By order, /True Copy, Assistant Registrar