SHRI BIVASH MONDAL,DURGAPUR vs. A.C.I.T.,CIRCLE-1, DURGAPUR
What did the Tribunal hold?
The Tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme and paid the taxes. The DR had no objection to withdrawing the appeal.
What were the facts?
The assessee filed an appeal against the CIT(A)'s order for AY 2014-15. The assessee later opted for the Direct Tax Vivad Se Vishwas Scheme, 2020, and paid the due taxes.
What were the issues?
The primary issue was the pendency of the appeal after the assessee opted for and complied with the Vivad Se Vishwas Scheme.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “C” BENCH, KOLKATA
Before: Shri Rajesh Kumar & Shri Sonjoy Sarma]
ORDER
Per Shri Rajesh Kumar, AM
This is an appeal preferred by the assessee against the order of Ld. CIT(A), Durgapur dated 20.03.2019 for AY 2014-15.
None appeared on behalf of the assessee. At the outset, we find a letter dated 22.02.2022 on behalf of the assessee is placed on file from where 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 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 is expecting Form 5 from the competent authority. Since the assessee-respondent has paid the due taxes, there is no point in keeping the impugned appeal pending. Apropos the discussion (supra) and since Shri Manash Mondal, CIT, DR does not have any objection in withdrawing the same, we allow the assessee to withdraw the impugned appeal. 4. In the result, the appeal of assessee dismissed. Order is pronounced in the open court. Sd/- Sd/- (Sonjoy Sarma) (Rajesh Kumar) Judicial Member Accountant Member Dated: 10th May, 2022 JD, Sr. PS
Shri Bivash Mondal, AY 2014-15
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