What did the Tribunal hold?

The Tribunal noted that the assessee had resolved the dispute with the Revenue under the Vivad Se Viswas Scheme and had been issued Form No. 5. Therefore, there was no need to keep the appeal pending.

The assessee filed an appeal before the ITAT against an order for AY 2014-15. The assessee later filed an application stating that the dispute has been resolved with the Revenue under the Vivad Se Viswas Scheme.

What were the issues?

Whether the appeal should be dismissed as the dispute has been settled under the Vivad Se Viswas Scheme.

Sita Garg vs DCIT | ITAT Kolkata 2022

Income Tax Appellate Tribunal, ‘C’ BENCH, KOLKATA

Before: Shri Rajpal Yadav, Vice-(KZ) & Shri Rajesh Kumar

Per Rajesh Kumar, Accountant Member:- The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals)-20, Kolkata dated 20.02.2019 passed for the assessment year 2014-15.

In this case, Shri S.D. Verma, ld. Authorized Representative of the assessee has moved an application dated 4th August, 2022 stating therein that the assessee has resolved the issue in dispute with the Revenue under Vivad Se Viswas Scheme. For buttressing this plea, ld. A.R. has filed a copy of Declaration in Form No. 5 which is being placed on record. Since the Department has issued Form No. 5, which is the ultimate declaration for the resolution of the dispute with the assessee, therefore, there is no 1

Assessment Year : 2014-2015 Sita Garg ideal to keep this appeal pending. Accordingly, we dismiss this appeal of the assessee on the ground that dispute has been resolved under Vivad Se Viswas Scheme.

In the result, the appeal filed by the assessee is dismissed.

SITA GARG,KOLKATA vs. D.C.I.T.-CC-2(4), KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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