RAJ KUMAR AGARWAL,KOLKATA vs. ITO, WARD - 36(1), KOLKATA, KOLKATA

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ITA 1477/KOL/2018Status: DisposedITAT Kolkata19 January 2023AY 2014-152 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had resolved the issue in dispute with the Revenue under the Vivad Se Viswas Scheme. Therefore, there was no need to keep the appeal pending.

What were the facts?

The assessee filed an appeal before the ITAT against the order of the CIT(A). The assessee later filed an application stating that the dispute has been resolved under the Vivad Se Viswas Scheme.

What were the issues?

Whether the appeal should be dismissed as the dispute has been settled under the Vivad Se Viswas Scheme.

Which sections of the Income-tax Act were involved?

Vivad Se Viswas Scheme

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH, KOLKATA

Before: Shri Rajpal Yadav, Vice-(KZ) & Shri Rajesh Kumar

order : January 19, 2023 O R D E R Per Rajpal Yadav, Vice-President (KZ):- The assessee is in appeal before the Tribunal against the order of ld. Commissioner of Income Tax (Appeals)- 10, Kolkata dated 02.02.2018 passed for A.Y. 2014-15.

2.

In this case, the assessee has moved an application dated 6th January, 2023 stating therein that the assessee has resolved the issue in dispute with the Revenue under Vivad Se Viswas Scheme. For buttressing this plea, the Assessment Year: 2014-2015 Raj Kumar Agarwal assessee has filed a copy of Forms No. 3 & 4, which is being placed on record. Since the assessee has resolved the issue in dispute with the Department, therefore, there is no idea to keep this appeal pending. Accordingly, we dismiss this appeal of the assessee on the ground that dispute has been resolved under Vivad Se Viswas Scheme.

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