ARUN KUMAR DHANUKA,KOLKATA vs. ITO, WARD - 34(2), KOLKATA, KOLKATA

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ITA 1642/KOL/2018Status: HeardITAT Kolkata18 August 2022AY 2014-152 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?

The tribunal noted that the assessee had paid the due taxes under the Vivad Se Vishwas scheme and allowed the assessee to withdraw the appeal.

What were the facts?

The assessee opted for the Direct Tax Vivad Se Vishwas Scheme, 2020, and completed the necessary forms and tax payments. The revenue had no objection to the appeal being withdrawn.

What were the issues?

Whether the appeal should continue when the assessee has settled the tax liability under a settlement scheme.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH KOLKATA

Before: SHRI RAJPL YADAV & SHRI GIRISH AGRAWAL

For Respondent: Smt. Ranu Biswas, Addl. CIT, DR
Hearing: 17.08.2022Pronounced: 18.08.2022

O R D E R

PER GIRISH AGRAWAL, ACCOUNTANT MEMBER:

1.

This appeal by the assessee is directed against the order of ld. CIT(A)-10, Kolkata vide Appeal No. 172/CIT(A)-10/W 34(2)/14- 15/2016-17/Kol dated 28.06.2018 for A.Y. 2014-15 passed against the assessment order u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) by ITO, Ward-34(2), Kolkata dated 17.12.2016.

2.

None appeared for the assessee and Smt. Ranu Biswas, Sr. DR appeared on behalf of the revenue.

3.

We note from the letter of Ld. AR of the assessee dated 04.08.2022 the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2020 (hereinafter, the ‘scheme’) and had filed Form no. 1 and Form no. 2 before the Competent Authority and the Competent Authority had accepted it and had issued Form-3. Thereafter the assessee has remitted the tax as per Form 3 and filed form no. 4 and is expecting

2 Kanchan Chakraborty, A.Y: 2017-18 Form 5 from the competent authority. Since the assessee-respondent has paid the due taxes, there is no point in keeping the impugned appeal pending. Apropos the discussion (supra) and since Smt. Ranu Biswas, Addl. CIT, DR does not have any objection in withdrawing the same, we allow the assessee to withdraw the impugned appeal. 4. In the result, the appeal of the assessee is dismissed as withdrawn. Order is pronounced in the open court on 18th August, 2022

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