BETTER WORLD FOUNDATION,PATNA vs. C.I.T.(EXEMPTION), PATNA

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ITA 209/PAT/2018Status: DisposedITAT Patna13 August 20212 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal allowed the assessee to withdraw the appeal as they had opted for the Vivad Se Vishwas Scheme. The assessee was granted liberty to move an application for recalling the order if the scheme proposal was not accepted.

What were the facts?

The assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2020 and filed the necessary forms. The assessee informed the tribunal about this decision and requested to withdraw the appeal.

What were the issues?

Whether the appeal should be kept pending when the assessee has opted for a settlement scheme like Vivad Se Vishwas.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “PATNA ” BENCH, VIRTUAL

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

Pronounced: 13.08.2021

ORDER Per Shri A.T. Varkey, JM: This appeal has been preferred by the assessee against the order of the Ld.CIT(E), Patna dated 05.06.2018.

2.

None appeared for both the sides. At the outset, it is noticed from the letter of the assessee dated 30.07.2021 that the assessee had opted for Direct Tax Vivad Se Vishwas Scheme, 2020 (hereinafter, the ‘scheme’) and had filed Form-1 & Form-2 before the Competent Authority and is awaiting the issue of Form No. 3 from the Competent Authority. Therefore, taking into consideration the fact that since the assessee has opted for the Scheme, there is no point in keeping the impugned appeal pending.

3.

In the light of the aforesaid discussion, we treat this submission of the assessee informing the Tribunal the fact that assessee has opted for the said scheme, 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 proposal to opt for the Vivad Se Vishwas 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.

2 Better World Foundation 4. Needless to say that the aforesaid action allowing the assessee to withdraw the appeal, will not come in the way of the competent authority of Revenue to accept the assssee’s said option/scheme for availing “Vivad Se Vishwas Scheme, 2020”.

5.

In the result, the appeal of assessee is dismissed as withdrawn.

Order is pronounced in the open court.

Sd/- Sd/- (P. M. Jagtap) (Aby. T. Varkey) Vice President Judicial Member Dated : 13.08.2021 JD(Sr.P.S.) Copy of the order forwarded to:

1.

Appellant – Better World Foundation, Near Central Bank of India, Babhanpura, AIIMS-Janipur Road, Phulwarisharif, Patna-801505

2 Respondent – CIT(E), Patna.

3. ITO (Hqrs.) (Exemptions) Paytna.

4.

CIT, Patna

5. DR, ITAT, Patna. (sent through e-mail)

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