What did the Tribunal hold?

The Tribunal held that since the assessee had opted for the Vivad Se Vishwas Scheme and the competent authority had issued Form No.3, the appeal was not maintainable.

The assessee filed an appeal against the CIT(A)'s order. However, no one appeared on behalf of the assessee despite repeated notices. The assessee had opted for the Vivad Se Vishwas Scheme.

What were the issues?

The primary issue was the maintainability of the appeal given the assessee's participation in the Vivad Se Vishwas Scheme.

Baldeo Prasad Gupta, Banda vs ITO | ITAT Allahabad 2021

Income Tax Appellate Tribunal, ALLAHABAD BENCH ALLAHABAD

Before: SHRI.VIJAY PAL RAOSHRI RAMIT KOCHAR

For Respondent: Shri A.K. Singh, CIT (DR)

Hearing: 13.01.2021Pronounced: 14.01.2021

PER VIJAY PAL RAO, JUDICIAL MEMBER:

This appeal by the assessee is directed against the order dated 29.01.2018 of CIT(A)-1, Kanpur for the A.Y. 2014-15.

None has appeared on behalf of the assessee despite the notice was issued through RPAD. It transpires from the record that repeated notices were issued to the assessee but there is no response on behalf of the assessee.

The ld. DR has pointed out that the assessee has already opted for Vivad Se Vishwas Scheme and the application of the assessee has been considered by the Commissioner by issuing Form No.3. A copy of Form No.3 has been filed by the ld. DR.

Accordingly, in view of the fact that the assessee has already opted for Vivad Se Vishwas Scheme and the competent authority has issued Form No.3, therefore, the present appeal of the assessee is not maintainable and the same is dismissed.

In the result, the appeal filed by the assessee is dismissed.

BALDEO PRASAD GUPTA,BANDA vs. I T OFFICER, BANDA

What did the Tribunal hold?

What were the facts?

What were the issues?

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