SHRI SUMIT KHANDELWAL,KOLKATA vs. I.T.O.,WARD-36(2), KOLKATA

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ITA 1936/KOL/2019Status: HeardITAT Kolkata03 February 2022AY 2013-142 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted that the assessee had availed the Vivad Se Vishwas Scheme and that no useful purpose would be served by keeping the appeal pending. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order. The assessee later informed the tribunal that they had availed the Vivad Se Vishwas Scheme 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee availing the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC”

Before: Shri Sanjay Garg

order : February 03, 2022 Hearing through Video Conferencing ORDER The present appeal has been preferred by the assessee against the order dated 26.06.2019 of the Commissioner of Income Tax (Appeals)-10, Kolkata [hereinafter as ‘CIT(A)’].

2.

The Learned Counsel for the assessee has moved an application stating that the assessee has availed the “Vivad Se Vishwas Scheme 2020”. It has been submitted that the appeal will be withdrawn as soon as Form No.4 is submitted to the concerned authority. Since the assessee has already availed Vivad Se Vishwas Scheme 2020 and Form Nos. 1 &2 have been received, therefore, in my view, no useful purpose will be served in further keeping pending this appeal. Accordingly, the appeal of the assessee is dismissed as withdrawn on account of the assessee has already availed Vivad Se Vishwas Scheme(VSVS) 2020. However, the said withdrawal will be subject to the condition that if somehow, for any reason whatsoever the assessee failed to avail the benefit of Vivad Se Vishwas Scheme (VSVS) 2020, then assessee will be at liberty to get his appeal restored.

1.

Assessment Year: 2013-14 Shri Sumit Khandelwal With the above observations the appeal of the assessee is treated as withdrawn.

The appeal of the assessee is dismissed as withdrawn.

Order is pronounced in the open court on 03.02.2022.

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