SHRI PANKAJ TOSHNIWAL,KOLKATA vs. ITO, WARD - 35(1), KOLKATA

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ITA 2222/KOL/2018Status: HeardITAT Kolkata18 February 2022AY 2015-162 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal as it was being settled under the Vivad Se Vishwas Scheme. The assessee was granted liberty to move for recalling the order if the scheme application was not accepted.

What were the facts?

The assessee filed an appeal against the CIT(A) order. The assessee had received Form No. 3 under the Vivad Se Vishwas Scheme, indicating their intention to settle the dispute.

What were the issues?

The primary issue was the assessee's withdrawal of the appeal due to opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH: KOLKATA

Before: Shri A. T. Varkey, JM & Shri Rajesh Kumar, AM]

Pronounced: 18.02.2022

ORDER

Per Shri A. T. Varkey, JM:

1.

This is an appeal preferred by the assessee against the order of Commissioner of Income Tax (Appeals)-10, Kolkata dated 10/08/2018 for Assessment year2015-16.

2.

None appeared on behalf of the assessee. At the outset, we note that there is a letter from the assessee that it has already received Form number 3 from Ld. PCIT pursuant to its filing of Form nos. 1 and 2 as per the scheme envisaged in the Direct Tax Vivad Se Viswas Scheme, 2020 (hereinafter, the ‘scheme’). In the light of the aforesaid fact, we allow the assessee to withdraw the appeal. However for any reason, if the competent authority does not accept the assessee’s application for opting in respect of the Scheme, then the assessee is given the liberty to move appropriate application for recalling this order.

3.

In the result, appeal of the assessee is dismissed as withdrawn. Order is pronounced in the open court on 18th February, 2022. Sd/- Sd/- (Rajesh Kumar) (A. T. Varkey) Accountant Member Judicial Member Dated: 18.02.2022 SC, Sr. PS 1 | P a g e Assessment Years: 2015-16 Shri Pankaj Toshniwal Copy of the order forwarded to: 1. Appellant- C/o Rajesh Mohan & Associates, Unit-18, Bagati House, 5th Floor, 34, Ganesh Chandra Avenue, Kolkata - 700013 2. Respondent – Income Tax Officer, Wd-35(1) Kolkata 3. The CIT(A)- Kolkata (sent through e-mail) 4. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail)

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