DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -4, GUWAHATI vs. SMT. NEHA HIMMATSINGKA, GUWAHATI

ITA 268/GTY/2019Status: DisposedITAT Guwahati03 July 2020AY 2014-153 pages

In favour of the assessee: the Revenue'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 complied with the requirements of the Vivad Se Vishwas Act, including filing declarations and obtaining a certificate from the Designated Authority. Therefore, the appeal was permitted to be withdrawn.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A). The assessee applied for withdrawal of the appeal, having opted to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the appeal filed by the Revenue should be dismissed as withdrawn, given the assessee's settlement under the Vivad Se Vishwas Act, 2020.

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-GUWAHATI ‘e-COURT’, KOLKATA

Before: Shri P.M. Jagtap, Vice- & Shri A.T. Varkey

Per Bench:- This appeal is preferred by the Revenue against the order of ld. Commissioner of Income Tax (Appeals)-2 dated 28.03.2019.

In this case, the assessee has moved an application seeking withdrawal of the appeal filed by the Department on the ground that he has opted to settle the dispute involved in the said appeal under the Direct Tax Vivad Se Vishwas Act, 2020. It is also stated in the application that the required declaration in the prescribed Form 1 and Form 2 has been filed by the assessee and the Designated Authority has also issued Assessment Year: 2014-2015 Neha Himatsingka the certificate in Form No. 3, a copy of which is enclosed with the application.

The Direct Tax Vivad Se Vishwas Act, 2020 has introduced a Dispute Resolution Scheme, which is applicable to all appeals/petitions filed by the tax-payers or Income Tax Department, which were pending until 31st January, 2020 before any Appellate Forum including the Income Tax Appellate Tribunal. The procedure to avail the said Scheme is prescribed as under:- (i) Filing of declaration in Form 1 and Form 2 Declaration under section 4(1) of the Scheme shall be made in Form 1 consisting of the details regarding the appeal to be settled. Undertaking to be furnished by the declarant in Form 2 concerning the waiving of his right to seek or pursue any remedy under any law is to be accompanied along with Form 1.

(ii) Certificate from the Designated Authority in Form 3

The Designated Authority within 15 days from the receipt of the declaration in Form 1 and Form 2 will issue a certificate in Form 3 under section 5(1) of the Scheme determining the amount payable under the Scheme.

(iii) Payment of taxes and withdrawal of appeal The declarant shall pay the amount (if not already paid) as determined in Form 3 within 15 days from the date of receipt of such certificate. The declarant is also required to withdraw the appeal for which the declaration is filed after receipt of certificate under section 5(1) of the Scheme.

As already noted, the assessee has duly filed the declarations in Form 1 and Form 2 and the Designated Authority has also issued the certificate in Form 3 as per section 5(1) of the Scheme determining the Assessment Year: 2014-2015 Neha Himatsingka tax payable by the assessee under the Scheme. On receipt of the said certificate in Form 3, the assessee is now seeking to withdraw this appeal filed by the Department as required under the Scheme and keeping in view that the assessee has duly complied with the necessary requirements under the Scheme, we permit the withdrawal of this appeal filed by the Department and dismiss the same as withdrawn.

In the result, the appeal filed by the Revenue is dismissed as withdrawn. Order pronounced in the open Court on July 03, 2020.

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