KISHORE KUMAR,RAMGARH vs. ITO, WARD 2(3), RAMGARH

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ITA 25/RAN/2020Status: DisposedITAT Ranchi10 December 2020AY 2015-162 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeals as they had opted for the Vivad Se Vishwas Scheme. The appeals were dismissed as withdrawn with liberty to seek restoration if issues arise with the Scheme's certificate.

What were the facts?

The assessee filed appeals against the CIT(A) orders for AY 2015-16. The assessee decided to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020 and filed the necessary declarations.

What were the issues?

Whether the assessee is eligible to withdraw appeals after opting for the Vivad Se Vishwas Scheme and filing necessary declarations.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA-RANCHI ‘E-COURT’, KOLKATA

Before: Shri J. Sudhakar Reddy

Heard together (2 matters)

ITA No. 14/RAN/2020
I.T.A. No. 25/RAN/2020

Read from the judgment's own cause title. This page is filed under one of them.

These appeals filed by the assessee are directed against the orders dated 26.11.2019 and 17.06.2019 of ld. Commissioner of Income Tax (Appeals), Hazaribagh, Jharkhand for the assessment year 2015-16.

2.

In these cases, the ld. Counsel for the assessee submitted that the assessee has decided to settle the dispute involved in the said appeals under the Direct Tax Vivad Se Vishwas Act, 2020. The ld. Counsel stated that the assessee has duly filed the declarations in Form No. 1 and Form No. 2 but the Designated Authority has not issued the certificate in Form Assessment Year: 2015-2016 & Assessment Year: 2015-2016 Shri Kishor Kumar, Ramgarh No. 3 as per Section 5(1) of the Scheme so far determining the tax payable by the assessee under the same Scheme.

3.

Keeping in view these facts and circumstances of the case including especially the fact that the assessee has duly complied with the necessary requirements under Vivad Se Vishwas Scheme, 2020, I permit the assessee to withdraw these appeals and dismiss the appeals with the liberty to the assessee that in case, there is any problem in issuance of the certificate in Form No. 3 by the Designated Authority or any other such situation making the assessee not eligible to opt for the Vivad Se Vishwas Scheme, 2020, it will have the liberty to approach this Tribunal with a request for restoration of these appeals.

4.

In the result, both the appeals filed by the assessee are dismissed as withdrawn. Order pronounced in the open Court on December 28, 2020.

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