SANGEETA BAJORIA,KOLKATA vs. I.T.O.,WARD-63(1), KOLKATA

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ITA 412/KOL/2019Status: DisposedITAT Kolkata29 August 2022AY 2014-153 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal accepted the assessee's application to withdraw the appeal. This was based on the assessee having settled the dispute under the Vivad Se Vishwas Scheme-2020 and paid the full and final settlement amount.

What were the facts?

The assessee filed an appeal against the assessment order for AY 2014-15. The appeal was heard ex-parte as the assessee did not appear. Subsequently, the assessee applied to withdraw the appeal.

What were the issues?

Whether the assessee's appeal can be withdrawn due to settlement under the Vivad Se Vishwas Scheme. The primary issue is the procedural aspect of withdrawing an appeal after dispute resolution under a settlement scheme.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘B’ BENCH, KOLKATA

Before: SRI MANISH BORAD & SRI SONJOY SARMA

order

: August 29th, 2022 ORDER

Per Manish Borad, Accountant Member:

1.

This appeal filed by the assessee pertaining to the Assessment Year (in short “AY”) 2014-15 is directed against the order passed u/s 250 of the Income Tax Act, 1961 (in short the “Act”) by ld. Commissioner of Income-tax-19, Kolkata [in short ld. “CIT(A)”] dated 11.10.2018 which is arising out of the assessment order framed u/s 143(3) of the Act dated 28.12.2016.

2.

Since there was no representation on behalf of the assessee on the date of hearing, this appeal was heard ex-parte on 02.08.2022. Subsequently, before dictating the order, ld. Counsel I.T.A. No.: 412/Kol/2019 Assessment Year: 2014-15 Sangeeta Bajoria. for the assessee has moved an application dated 13.08.2022 requesting for withdrawing the appeal as the assessee has settled the dispute under the “Vivad Se Vishwas Scheme-2020” and due taxes have been paid and Form No. 5 has been issued by ld. PCIT- 3, Mumbai towards full and final settlement of tax arrear determined for AY 2014-15. 3. We have perused the application and also gone through the particulars of Form No. 5 issued by ld. PCIT-3, Mumbai and find that the amount of tax arrear of Rs. 87,42,070/- has been paid by the assessee towards full and final settlement of tax arrear determined under the “Direct Tax Vivad Se Vishwas Scheme-2020” vide order dated 29.12.2020. Since the assessee has successfully completed the formalities under the “Vivad Se Vishwas Act-2020” and has settled the dispute, we accept the assessee’s application of withdrawing the instant appeal. 4. In the result, the assessee’s appeal in is dismissed as withdrawn. Kolkata, the 29th August, 2022. Sd/- Sd/- [Sonjoy Sarma] [Manish Borad] Judicial Member Accountant Member Dated: 29.08.2022 Bidhan (P.S.)

I.T.A. No.: 412/Kol/2019 Assessment Year: 2014-15 Sangeeta Bajoria. Copy of the order forwarded to:

1. 1. Sangeeta Bajoria, Room No. 407, 4th Floor, 6, Waterloo Street, Kolkata-700 069.

2. ITO, Ward-63(1), Kolkata. 3. CIT(A)-19, Kolkata. 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata.

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