Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, KOLKATA ‘A’ BENCH, KOLKATA
Before: Sri J. Sudhakar Reddy & Sri Sanjay Garg
IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA (Virtual Court) (Before Sri J. Sudhakar Reddy, Accountant Member & Sri Sanjay Garg, Judicial Member) Assessment Year: 2014-15 M/s. Shivalik Vyapaar Pvt. Ltd....………………..…..........................................................Appellant [PAN: AAICS 1948 C] Vs. ACIT, Range-15, Kolkata...............................................................................................Respondent Appearances by: Sh. Akkal Dudhwewala, FCA, appeared on behalf of the Assessee. Sh. Jayanta Khanra, JCIT, appeared on behalf of the Revenue. Date of concluding the hearing : February 5th, 2021 Date of pronouncing the order : February 19th, 2021 ORDER Per Bench:
The assessee vide its application seeks permission to withdraw the impugned appeal for the reason that, it has opted for the scheme under “Vivad Se Vishwas Scheme, 2020”.
After hearing rival contentions, we find that the assessee has filed its appeal before the Tribunal on 25.11.2019 through speed post. There was an error in payment of Tribunal fees. The assessee had paid Tribunal fees by challan dated 16.11.2019 under minor head 400 instead of minor head 300. This was pointed out to the assessee by the Registry vide its letter dated 27.11.2019. The assessee got the same rectified from the Department and time taken for such rectification resulted in the delay. The assessee pleads that the Department had taken substantial time for rectifying the challan as the officers were not functioning due to COVID-19 pandemic. We are convinced with the submissions of the assessee.
This appeal has been filed well within the limitation period specified in the Act. There is no delay which has to be condoned by the Tribunal. Rectification of a defect in Assessment Year: 2014-15 M/s. Shivalik Vyapaar Pvt. Ltd. the challans for payment of Tribunal fees cannot be considered as delay in filing of the appeal. We accept the letter of the assessee requesting permission for withdrawal of the appeal and dismiss this appeal as withdrawn.
In the result, appeal of the assessee is dismissed as withdrawn. Kolkata, the 19th February, 2021. Sd/- Sd/- [Sanjay Garg] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated: 19.02.2021 Bidhan (P.S.) Copy of the order forwarded to:
1. 1. M/s. Shivalik Vyapaar Pvt. Ltd., Beliadabga, Dakshin Barasat, Joy Nagar, South 24 Parganas, Kolkata-743 337.
2. ACIT, Range-15, Kolkata.
3. CIT(A)-5, Kolkata. (sent through mail) 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata. (sent through mail)