CENTURY PLY & BOARDS PVT. LTD.,KOLKATA vs. I.T.O.,WARD-3(2), KOLKATA

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ITA 1241/KOL/2019Status: DisposedITAT Kolkata27 June 2022AY 2014-152 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted the assessee's participation in the Vivad Se Vishwas scheme and their request for withdrawal. The appeal was treated as dismissed based on this request.

What were the facts?

The assessee filed an appeal against the CIT(A) order. The assessee subsequently opted for the 'Vivad Se Vishwas Act, 2020' scheme and requested withdrawal of the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivad Se Vishwas scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH: KOLKATA

Before: Shri Sanjay Garg & Shri Rajesh Kumar]

Hearing: 16.06.2022Pronounced: 27.06.2022

ORDER Per Shri Rajesh Kumar, AM:

This is the appeal preferred by the assessee against the order of the Commissioner of Income Tax(Appeals)-6, Kolkata [hereinafter referred to as ‘Ld. CIT(A)’] dated 15.03.2019 for the assessment year 2014-15.

2.

On the perusal of application filed by the assessee dated 7.6.2022, we note that the assessee has opted for the scheme under “Vivad Se Vishwas Act, 2020” (hereinafter “the Scheme”) and uploaded Form No. 1, 2 & 4 and already received Form No. 3 from the competent authority and is awaiting/received Form No. 5 and requested the Bench to allow the withdrawal of the appeal.

3.

And in case if the competent authority under the scheme has not accepted the proposal moved by the assessee for settlement under the scheme then, it is at liberty to move an application for recalling the order dismissing at as withdrawn.

Century Ply & Boards Pvt. Ltd. 4. Needless to say, that this action of ours will not preclude the action of the competent authority to accept the proposal of the assessee by issuing Form No. 5 in accordance to law and as per the scheme.

5.

In the result, the appeal of the assessee is treated as dismissed in terms as stated supra.

Order is pronounced in the open court on 27th June, 2022

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