CLUBSEVEN CONSULTANTS LTD,FARIDABAD vs. DCIT CIRCLE-8, KOLKATA

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ITA 2378/KOL/2019Status: DisposedITAT Kolkata29 September 2022AY 2009-102 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?

Since the assessee opted for the Vivad Se Vishwas scheme and it was accepted by the competent authority, the appeal no longer survives.

What were the facts?

The assessee filed an appeal for AY 2009-10. The assessee later opted for the 'Vivad Se Vishwas Act, 2020' scheme and completed the necessary formalities.

What were the issues?

Whether the appeal is maintainable when the assessee has opted for and been accepted into the Vivad Se Vishwas scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH: KOLKATA

Before: Shri Rajesh Kumar& Shri Sonjoy Sarma]

Per Shri Rajesh Kumar, AM:

1.

This is the appeal preferred by the assessee is against the order of the Ld. Commissioner of Income Tax(Appeals)-17, Kolkata (hereinafter referred to as the Ld. CIT(A)”] dated 22.08.2019 for the AY 2009-10.

2.

It has been intimated to us that the assessee has opted for the scheme under “Vivad Se Vishwas Act, 2020” (hereinafter “the Scheme”) for AY 2009-10 and the assessee has filed Form No. 1 and 2 and received Form no. 3, 4 & 5 from the competent authority. Since the competent authority has accepted the assessee’s option for the scheme, nothing survives. Therefore the appeal stands dismissed as withdrawn.

Assessment Year: 2009-10 Clubseven Consultants Ltd. 3. In the result, the appeal of the assessee is dismissed.

Order is pronounced in the open court on 29th September, 2022

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