ITO, WARD-2(1), PATNA vs. SMT KAILASHPATI DEVI SULTANIA, PATNA

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ITA 231/PAT/2019Status: DisposedITAT Patna01 October 2021AY 2015-162 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had complied with the Vivad Se Vishwas scheme by remitting the tax. Consequently, the Revenue's appeal was deemed to have been withdrawn.

What were the facts?

The assessee opted for the Vivad Se Vishwas Act, 2020 scheme and submitted the required forms. Subsequently, the assessee remitted the tax as per the scheme's requirements.

What were the issues?

Whether the Revenue's appeal should be dismissed as withdrawn due to the assessee's compliance with the Vivad Se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “PATNA” BENCH: PATNA

Before: Shri P. M. Jagtap, Vice-(KZ) & Shri A. T. Varkey, JM]

Pronounced: 01.10.2021

ORDER

Per Shri A. T. Varkey, JM:

1.

This is an appeal preferred by the Revenue against the order of Ld. CIT(A)-1, Patna dated 03.07.2019 for Assessment year 2015-16.

2.

The assessee vide its letter dated 24.03.2021 submitted that it has opted for the scheme under “Vivad Se Vishwas Act, 2020” (hereinafter the Scheme). The assessee has received Form number 3 from competent authority pursuant to assessee filing of Form nos. 1 and 2. And that pursuant to Form 3, the assessee has remitted the payment details of which is given as under:

BSR Code of Bank Date of Deposit (DD- Serial Number of Amount (Rs.) MMM-YYYY) Challan 001349 28-Aug-2021 01610 8690535

3.

In the light of the above facts, the assessee submits that since the assessee has remitted the Tax as per the scheme, the Revenue appeal should be deemed to have been withdrawn. In the light of the aforesaid facts, the Ld. A.R of the assessee Shri Alok Kumar requests that the Revenue appeal be dismissed as withdrawn.

4.

The Ld. D.R has no objection to the Revenue appeal being dismissed as withdrawn.

Smt. Kailashpati Devi Sultania Assessment Year: 2015-16

5.

In view of the submissions of both the parties, the Revenue appeal is dismissed as deemed to have been withdrawn in the light of Form 4 and taking into consideration the fat that assessee has remitted tax as per Form 3 issued by competent authority as per the scheme. Therefore, the revenue’s appeal is deemed to have been dismissed.

6.

In the result, the appeal of the Revenue is dismissed as withdrawn.

Order is pronounced in the open court on 1st October, 2021.

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