What did the Tribunal hold?

The tribunal noted that the assessee had filed a declaration in Form No. 5 under the Vivad Se Viswas Scheme, indicating resolution of the dispute. Therefore, there was no purpose in keeping the appeal pending.

The assessee filed an appeal against an order of the CIT(A) for AY 2014-15. During the hearing, the assessee informed the tribunal that the dispute had been resolved under the Vivad Se Viswas Scheme.

What were the issues?

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

Shri Sunil Kumar Patwari (HUF) vs ACIT | ITAT Kolkata 2022

Income Tax Appellate Tribunal, ‘A’ BENCH, KOLKATA

Before: Shri Rajpal Yadav, Vice-(KZ) & Shri Girish Agrawal

Per Bench:- The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals)-10, Kolkata dated 22.06.2018 passed for the assessment year 2014-15.

At the time of hearing, ld. counsel for the assessee pleaded that the assessee has resolved the issue in dispute with the Revenue under Vivad Se Viswas Scheme. For buttressing this plea, the assessee 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 ideal to keep this appeal pending. Accordingly, we dismiss this appeal of 1

Assessment Year : 2014-2015 Shri Sunil Kumar Patwari (HUF) 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. Order pronounced in the open Court on August 01, 2022.

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

What did the Tribunal hold?

What were the facts?

What were the issues?

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