SHRI SUNIL KUMAR PATWARI (HUF),KOLKATA vs. ACIT, CIRCLE - 36, KOLKATA, KOLKATA

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ITA 1709/KOL/2019Status: DisposedITAT Kolkata28 September 2022AY 2015-162 pages
AI SummaryWithdrawn

What did the Tribunal hold?

Since the assessee opted for and was accepted into the Vivad Se Vishwas scheme, the appeal had become infructuous. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal for AY 2015-16. The assessee opted for the 'Vivad Se Vishwas Act, 2020' scheme and completed the necessary forms.

What were the issues?

Whether an appeal survives when the assessee has successfully 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 Therefore, the appeal stands dismissed as withdrawn.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 Sunil Kumar Patwari (HUF)

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