MADHUSREE SARKAR,HOOGHLY vs. I.T.O.,WARD-23(3), HOOGHLY

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ITA 847/KOL/2019Status: HeardITAT Kolkata02 August 2022AY 2011-122 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the dispute was resolved under the Vivad Se Viswas Scheme and the Department had issued the necessary declaration. Therefore, there was no reason to keep the appeal pending.

What were the facts?

The assessee filed an appeal before the ITAT. During the pendency of the appeal, the assessee resolved the dispute with the Revenue under the Vivad Se Viswas Scheme. The assessee then sought to withdraw the appeal.

What were the issues?

Whether an appeal pending before the ITAT can be dismissed as withdrawn when the underlying dispute has been settled under the Vivad Se Viswas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, KOLKATA

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

Per Girish Agrawal, Accountant Member:- The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals)-6, Kolkata dated 22.02.2019 passed for the assessment year 2011-12.

2.

Ld. Authorized Representative of the assessee has filed an application pleading therein that the assessee has resolved the issue in dispute with the Revenue under Vivad Se Viswas Scheme and intend to withdraw the appeal. 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 1

1.

Assessment Year : 2011-2012 Madhusree Sarkar ideal to keep this appeal pending. Accordingly, we dismiss this appeal of the assessee as withdrawn on the ground that dispute has been resolved under Vivad Se Viswas Scheme.

3.

In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open Court on August 02, 2022.

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