SANTOSH KUMAR SINGH,CHAPRA vs. ITO, WARD-CHAPRA, CHHAPRA

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ITA 46/PAT/2019Status: DisposedITAT Patna21 January 2021AY 2011-122 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme and Form 3 was issued. Therefore, there was no point in keeping the appeals pending.

What were the facts?

The assessee filed two appeals for assessment years 2011-12 and 2012-13. The assessee opted for the Direct Tax Vivad Se Vishwas Scheme, and the competent authority issued Form No. 3.

What were the issues?

Whether the appeals should be kept pending when the assessee has opted for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA (VIRTUAL HEARING

Before: Sri Sanjay Garg

Date of concluding the hearing : January 21, 2021 Date of pronouncing the order : January 21, 2021 ORDER Per Sanjay Garg:- The present two appeals have been preferred by the assessee for the assessment years 2011-12 & 2012-13 against the order of the Commissioner of Income Tax(Appeals), Jamshedpur (hereinafter referred to as the ‘CIT(A)’).

2.

None appeared on behalf of the assessee. At the outset, it is noticed from the letter dated 20.01.2021 of the Ld. AR of the assessee that the assessee had filed Form 1 and 2 under the Direct Tax Vivad Se Vishwas Act in respect of this appeal and the competent authority has issued Form no. 3, a copy of the said letter along with Form No. 3 is available in file, which is before us. Therefore, taking into consideration the fact that since the assessee has opted for the “Vivad Se Vishwas Scheme” for the AYs 2011-12 & 2012-13, there is no point in keeping the impugned appeals pending. In the light of the aforesaid discussion and the fact that assessee has opted for the said

2 Assessment Years: 2011-12 & 2012-13 Santosh Kumar Singh scheme and Form 3 has been issued by the Department, therefore, we allow the assessee to withdraw the impugned appeal.

3.

In the result, the appeal of assessee is dismissed as withdrawn.

Kolkata, the 21st January, 2021.

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