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Income Tax Appellate Tribunal, “C” BENCH KOLKATA
Before: SHRI SONJOY SARMA & SHRI GIRISH AGRAWAL
O R D E R PER Bench: Both these appeals by the assessee are directed against the separate orders of Ld. CIT(A)-23, Kolkata vide No.23/10384/2017-18 dated 05.04.2019 for A.Ys. 2007-08 and 2009-10 arising out of order passed u/s.254/251/143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) by ACIT, circle-8(2), Kolkata dated 15.12.2016.
Shri Soohan Sen, AR appeared on behalf of the assessee. Shri D. K. Sonawal, CIT appeared on behalf of the revenue.
At the outset, Ld. Counsel for the assessee has applied for withdrawing the aforesaid two appeals. It was submitted by the Ld. Counsel that assessee had filed a declaration in Form 1 and 2 under the Vivad se Vishwas Scheme, 2020 (hereinafter referred to as the “Scheme”) for both the years. Form 3 was issued in relation to both the years. However, interest in relation to the disputed tax was not waived. After making representation before the departmental authorities
2 M/s. Oberoi Hotels Pvt. Ltd., A.Ys: 2007-08 & 2009-10 assessee was asked to file revised Form 1 and 2 and to determine the refund only to the extent of amount of interest u/s. 234B of the Act which was sought to be paid. Assessee filed a revised Form 1 and 2 on 23.02.2021 for both the years and revised Form 3 was issued on 27.04.2021 in which again the waiver of interest u/s. 234B of the Act was not given. However, subsequently, a rectification order u/s. 154/254/251/143(3) of the Act dated 27.06.2022 has been passed by the Ld. AO (DCIT, Circle-7(1), Kolkata) wherein the interest charged u/s. 234B has been waived as claimed by the assessee. Copy of the said orders for both the years is placed on record. In view of this rectification orders waiving the interest u/s. 234B of the Act, assessee has submitted the application for withdrawing the captioned pending appeals. Ld. Sr. DR had no objection on the submission made by the assessee. Considering the application made by the assessee, we dispose of both the appeals as dismissed as withdrawn by the assessee.
In the result, both the appeals of the assessee are dismissed as withdrawn.
Order is pronounced in the open court at the time of hearing. Sd/- Sd/- (SONJOY SARMA) (GIRISH AGRAWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 29.09.2022 JD, Sr. P.S. Copy to:
1. 1. The Appellant: 2. The Respondent:. 3. The CIT(A)-23, Kolkata. 4. The CIT , Kolkata.
5. The DR, ITAT, Kolkata Bench, Kolkata //True Copy// [ By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata
Date of dictation- 29/09/2022 2. Date on which the typed draft order is placed before the Dictating Member and Other member 29/09/2022 3. Date on which the approved order comes to the Sr. P.S./P.S. - /09/2022 4. Date on which the file goes to the Bench Clerk /09/2022 5. Date on which the file goes to the O.S. ……………………………. 6. Date of Dispatch of the Order……………….…