ROSHAN LAL AGARWAL ,SILIGURI vs. ACIT, CENTRAL CIRCLE - 4(1), KOLKATA , KOLKATA

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ITSSA 52/KOL/2018Status: DisposedITAT Kolkata12 January 2023AY 2013-142 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 successfully availed the Direct Tax Vivad Se Vishwas Scheme, 2020. The assessee had completed all procedural requirements, including filing forms 1, 2, 3, 4, and receiving Form 5, which indicated a full and final settlement of tax arrears under section 5(2) read with section 6 of the Direct Tax Vivad Se Vishwas Act, 2020. Consequently, the assessee requested to withdraw the pending appeal as there was no further dispute regarding the tax liability. The revenue, represented by the CIT, did not raise any objection to this request. Therefore, the Tribunal allowed the assessee to withdraw the appeal. The operative direction was to dismiss the appeal as withdrawn, signifying no decision on the merits of the original assessment.

What were the facts?

The assessee, Roshan Lal Agarwal, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Kolkata Bench, against an order passed by the CIT(A)-21, Kolkata. This order arose from an assessment order dated 30.12.2017 passed by the ACIT, Central Circle-4(1), Kolkata, under sections 153A/153D/143(3) of the Income-tax Act, 1961, for the Assessment Year 2013-14. During the pendency of the appeal, the assessee opted for the Direct Tax Vivad Se Vishwas Scheme, 2020. The assessee filed the necessary forms (Form 1 and Form 2) which were accepted by the Competent Authority, leading to the issuance of Form 3. Subsequently, the assessee remitted the tax as per Form 3 and filed Form 4, after which the department issued Form 5, signifying full and final settlement of tax arrears under the scheme.

What were the issues?

1. Whether the appeal filed by the assessee against the assessment order dated 30.12.2017, passed under sections 153A/153D/143(3) of the Income-tax Act, 1961, for AY 2013-14, has become infructuous due to the assessee opting for and settling the tax dues under the Direct Tax Vivad Se Vishwas Scheme, 2020? Assessee's Contention: The assessee argued that having opted for the Vivad Se Vishwas Scheme, filed all requisite forms (Form 1, 2, 3, 4, and 5), and paid the determined tax dues, the appeal pending before the Tribunal has become redundant and should be withdrawn. The assessee relied on the provisions of the Direct Tax Vivad Se Vishwas Act, 2020, for the final settlement of tax arrears. Revenue's Contention: The revenue, through the CIT, did not object to the withdrawal of the appeal by the assessee, acknowledging the settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 153A,Section 153D,Section 143(3),Section 5,Section 6

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH KOLKATA

Before: SHRI RAJPAL YADAV & SHRI GIRISH AGRAWAL

For Appellant: Shri Pranobesh, Advocate
For Respondent: Shri G. Hukugha Sema, CIT
Hearing: 12.01.2023Pronounced: 12.01.2023

1 IT(SS)A No. 52/Kol/2018 Roshan Lal Agarwal, AY 2013-14

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA आयकर अपीलीय अधीकरण, �यायपीठ “C” कोलकाता, BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER IT(SS)A No.52/Kol/2018 Assessment Year: 2013-14

Roshan Lal Agarwal Assistant Commissioner of Ashok Vihar Colony, Janta Income Tax, Central Circle- Vs. Nagar, Sevoke Road, 4(1), Kolkata. Siliguri-734001. (PAN: ACUPA0413H) (Appellant) (Respondent)

Present for: Appellant by : Shri Pranobesh, Advocate Respondent by : Shri G. Hukugha Sema, CIT Date of Hearing : 12.01.2023 Date of Pronouncement : 12.01.2023 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of Ld. CIT(A)-21, Kolkata vide Appeal No. 10931/DCIT,CC-4(1)/CIT(A)- 21/Kol/2017-18 dated 07.06.2018 passed against the assessment order by ACIT, Central Circle-4(1) Kolkata u/s. 153A/153D/143(3) of the Income-tax Act, 1961 (hereinafter referred to as the “Act”), dated 30.12.2017.

2.

Shri Pranobesh, Advocate appeared for the assessee and G. Hukugha Sema, CIT appeared on behalf of the revenue.

2 IT(SS)A No. 52/Kol/2018 Roshan Lal Agarwal, AY 2013-14

3.

At the time of hearing Ld. AR of the assessee submitted that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2020 (hereinafter, the ‘scheme’) and had filed Form no. 1 and Form no. 2 before the Competent Authority and the Competent Authority had accepted it and had issued Form-3. Thereafter the assessee has remitted the tax as per Form 3 and filed form no. 4 and the department has also issued Form-5 in respect of order for full and final settlement of tax arrears u/s. 5(2) read with section 6 of the Direct Tax Vivad Se Vishwas Act, 2020 (3 of 2020). Since the assessee has paid the due taxes, there is no point in keeping the impugned appeal pending. Apropos the discussion (supra) and since Shri G. Hukugha Sema, Ld. CIT does not have any objection in withdrawing the same, we allow the assessee to withdraw the impugned appeal.

4.

In the result, the appeal of the assessee is dismissed as withdrawn. Order is pronounced in the open court on 12th January, 2023. Sd/- Sd/- (Rajpal Yadav) (Girish Agrawal) Vide President Accountant Member Dated: 12th January, 2023 JD, Sr. P.S. Copy to: 1. The Appellant: 2. The Respondent. 3. CIT(A)-21, Kolkata. 4. The Pr. CIT, Kolkata. 5. DR, ITAT, Kolkata Bench, Kolkata //True Copy// By Order

Assistant Registrar ITAT, Kolkata Benches, Kolkata

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