KISHAN GOPAL MOHTA,KOLKATA vs. ACIT, CIRCLE-31, KOLKATA

PDF · subscribers
ITA 601/KOL/2019Status: DisposedITAT Kolkata22 October 2021AY 2011-122 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 considered the assessee's opting for the Vivad Se Vishwas Scheme and the issuance of Form 3. The Tribunal allowed the assessee to withdraw the appeal.

What were the facts?

The assessee opted for the Direct Tax Vivad Se Vishwas Scheme, 2020, and received Form 3 from the competent authority. The assessee requested to withdraw the appeal, stating that a refund was due but not yet received.

What were the issues?

The primary issue was whether the assessee, having opted for the Vivad Se Vishwas Scheme, could withdraw the pending appeal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH: KOLKATA

Before: Shri P. M. Jagtap(KZ) & Shri A. T. Varkey]

Pronounced: 22.10.2021

ORDER

Per Shri A. T. Varkey, JM:

1.

This is an appeal preferred by the assessee against the order of Ld. CIT(A)- 09, Kolkata dated 18.01.2019 for AY 2011-12.

2.

None appeared on behalf of the assessee. However, vide an application dated 08.10.2021 which is placed on file, the assessee has submitted that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2020 (hereinafter, the ‘scheme’) and had filed Form-1 & Form-2 before the Competent Authority and the competent authority has issued Form no.

3. According to assessee, even though he is in receipt of Form 3, he need not remit any tax since there is refund of Rs.20,10,110/- which is due for him, which he has not yet received from the department. According to assessee, in the light of the aforesaid facts, he requests to withdraw the appeal filed by him. Taking into consideration the aforesaid facts and since the assessee has opted for the Scheme for the AY 2011-12 and Form 3 has been issued by the Department which is placed on file, we allow the assessee to withdraw the captioned appeal filed by him.

Kishan Gopal Mohta, AY 2011-12

3.

In the result, the appeal of assessee is dismissed as withdrawn. Order is pronounced in the open court on 22 October, 2021.

Sd/- Sd/- (P. M. Jagtap) (A. T. Varkey) Vice President Judicial Member Dated: 22 October, 2021 JD, Sr. PS Copy of the order forwarded to:

1. 1. Appellant- Shri Kishan Gopal Mohta, 2nd floor, Calcutta Stock Exchange Buildings, 7, Lyons Range, Kolkata-700 001.

Recent GST High Court judgments

Search GST case law →