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

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ITA 623/KOL/2019Status: DisposedITAT Kolkata16 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 settled the tax dues under the Vivad Se Vishwas Scheme. Since the tax arrears were settled, there was no purpose in keeping the appeal pending.

What were the facts?

The assessee opted for the Direct Tax Vivad Se Vishwas Scheme, 2020, and completed all the necessary formalities including payment of taxes. The department issued a form for full and final settlement of tax arrears.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to settlement of tax dues under the Vivad Se Vishwas Scheme.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, “A” BENCH KOLKATA

Before: SHRI RAJPL YADAV & SHRI GIRISH AGRAWAL

For Respondent: Shri Biswanath Das, Sr. DR
Hearing: 02.08.2022Pronounced: 16.08.2022

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)-20, Kolkata vide Appeal No. 10757/CC-2(4)/Kol/CIT(A)- 20/2016-17 dated 14.03.2019 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 DCIT, Central Circle-2(4),Kolkata dated 31.03.2016.

2.

None appeared on behalf of the assessee. Shri Biswanath Das, Sr. DR appeared on behalf of the revenue.

3. At the outset, we note that none appeared on behalf of the assessee at the time of hearing before us. From the letter of the assessee’s Ld. AR dated 04.08.2022 available in the file, we note that 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

Sm. Rama Garg, A.Y: 2014-15 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 the department has also issued Form-5 in respect of order for full and final settlement of tax arrears u/s. 5(2) read with section 6 of the Direct Tax Vivad Se Vishwas Act, 2020 (3 of 2020). Since the assessee has paid the due taxes, there is no point in keeping the impugned appeal pending. Apropos the discussion (supra) and since Shri Biswanath Das, Sr. DR does not have any objection in withdrawing the same, we allow the assessee to withdraw the impugned appeal.

3.

In the result, the appeal of the assessee is dismissed as withdrawn.

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