PRIYANKA SURANA,KOLKATA vs. I.T.O.WARD, 22(4), KOLKATA

PDF · subscribers
ITA 95/KOL/2019Status: DisposedITAT Kolkata22 July 2022AY 2013-142 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal noted that the assessee had opted for the Vivad Se Vishwas scheme and received the necessary forms. As the scheme was accepted, the appeal was rendered infructuous.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2013-14. The assessee subsequently opted for the Vivad Se Vishwas Act, 2020 scheme.

What were the issues?

Whether the appeal survives when the assessee has opted for and been accepted into the Vivad Se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “KOLKATA” BENCH ‘B’ KOLKATA

Before: Shri Sonjoy Sarma & Shri Girish Agrawal]

Hearing: 22.07.2022Pronounced: 22.07.2022

ORDER

PER SONJOY SARMA, JM:

1.

This is an appeal preferred by the assessee against the order of the Ld. Commissioner of Income Tax(Appeals) - 6, Kolkata [hereinafter referred to as ‘Ld.CIT(A)’] dated 10.12.2018 for the assessment year 2013-14.

2.

It has been intimated to us that the assessee has opted for the scheme under “Vivad Se Vishwas Act, 2020” (hereinafter “the Scheme”) for AY 2013-14 and the assessee has received Form No. 3 & 4 from the competent authority. Since the competent authority has accepted the assessee’s option for the scheme, nothing survives. Therefore, the appeal stands dismissed as withdrawn.

3.

In the result, the appeal of the assessee is dismissed. Order is pronounced in the open court on 22nd July, 2022

Sd/- Sd/- (Girish Agrawal) (Sonjoy Sarma) Accountant Member Judicial Member Dated: 22nd July, 2022 Biswajit, Sr. PS

Ms. Priyanka Surana Copy of the order forwarded to:

1. 1. Appellant- Ms. Priyanka Surana, C/o. Subash Agarwal & Associated, Advocates, Siddha Gibson, 1, Gibson Lane, Suite 213, 2nd Floor, Kolkata – 700 069.

2. Respondent – ITO, Ward-22(4), Kolkata. 3. Ld. CIT(A)- Kolkata. 4. DR, Kolkata.

Recent GST High Court judgments

Search GST case law →