ANIL KUMAR SARAOGI (HUF),KOLKATA vs. ITO, WARD - 34(2), KOLKATA, KOLKATA
What did the Tribunal hold?
The Tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme and paid the taxes. As there was no objection from the Revenue, the appeal was dismissed as withdrawn.
What were the facts?
The assessee filed an appeal for AY 2014-15. The assessee later opted for the 'Vivad Se Vishwas Scheme', paid the taxes due, and requested to withdraw the appeal.
What were the issues?
Whether an appeal can be withdrawn by the assessee after opting for the Vivad Se Vishwas Scheme and paying the taxes.
Which sections of the Income-tax Act were involved?
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 4th, 2022 ORDER
Per Manish Borad, Accountant Member:
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 (Appeals)-10, Kolkata [in short ld. “CIT(A)”] dated 31.05.2018.
The ld. Counsel for the assessee has submitted that the assessee is availing the “Vivad Se Vishwas Scheme” and has filed application in this regard on 03.08.2022. Tax payable as per this scheme in the case of the assessee stood paid and Form No.-5 has I.T.A. No.: 1535/Kol/2018 Assessment Year: 2014-15 Anil Kumar Saraogi (HUF). been issued for the full and final settlement of tax arrears. Thus, the assessee has requested for withdrawing the instant appeal. 3. Per contra, ld. D/R did not have any objection to this request of the assessee. 4. We have heard rival contentions and perused the records placed before us. We have gone through the facts available on records and find that the assessee has opted under the Vivad Se Vishwas Scheme, 2020 and paid taxes thereon and has, thus, requested to withdraw the instant appeal. We, therefore, considering the facts of the case and the request made at the behest of the assessee, dismiss this appeal as withdrawn. 5. In the result, the appeal of the assessee is dismissed as withdrawn. Kolkata, the 4th August, 2022. Sd/- Sd/- [Sonjoy Sarma] [Manish Borad] Judicial Member Accountant Member Dated: 04.08.2022 Bidhan (P.S.)
I.T.A. No.: 1535/Kol/2018 Assessment Year: 2014-15 Anil Kumar Saraogi (HUF). Copy of the order forwarded to:
1. 1. Anil Kumar Saraogi (HUF), 22, Brabourne Road, 1st Floor, Kolkata-700 001. 2. ITO, Ward-34(2), Kolkata. 3. CIT(A)-10, Kolkata. 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata.
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