M/S SANJIB KUMAR PATWARI (HUF),KOLKATA vs. I.T.O.,WARD-36(3), KOLKATA

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ITA 1708/KOL/2019Status: DisposedITAT Kolkata28 September 2022AY 2015-162 pages
AI SummaryWithdrawn

What did the Tribunal hold?

Since the assessee has successfully opted for the Vivad Se Vishwas scheme and the competent authority has accepted it, there is nothing left for the tribunal to adjudicate. Therefore, the appeal is dismissed as withdrawn.

What were the facts?

The assessee opted for the Vivad Se Vishwas Act, 2020 scheme for AY 2015-16 and filed the necessary forms. The competent authority accepted the assessee's option under the scheme.

What were the issues?

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

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH: KOLKATA

Before: Shri Sonjoy Sarma & Shri Girish Agrawal]

ORDER / आदेश Per Shri Sonjoy Sarma, JM: This is the appeal preferred by the assessee is against the order of the Ld. Commissioner of Income Tax(Appeals)-10, Kolkata (hereinafter referred to as the Ld. CIT(A)”] dated 24.05.2019 for the AY 2015-16.

2.

At the outset, the ld. Counsel for the assessee submitted that the assessee has opted for the scheme under “Vivad Se Vishwas Act, 2020” (hereinafter “the Scheme”) for AY 2015-16 and the assessee has filed Form No. 1, 2 & 4 and received Form no. 3 & 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 Therefore, the appeal stands dismissed as withdrawn.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: 2015-16 M/s Sanjib Kumar Patwari (HUF)

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