SANTOSH KUMAR CHAUDHARY,RAMBAGAN vs. I.T.O.,WARD-3(1), ASANSOL

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ITA 110/KOL/2020Status: DisposedITAT Kolkata22 October 2021AY 2009-102 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's application for withdrawal of the appeals, noting that there was no point in keeping them pending. The assessee was granted liberty to move for recalling the order if the Vivad Se Vishwas Scheme proposal was not accepted.

What were the facts?

The assessee opted for the Direct Tax Vivad Se Vishwas Scheme, 2020, and filed the necessary forms. The assessee requested withdrawal of the pending appeals before the ITAT.

What were the issues?

Whether the pending appeals should be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Scheme, 2020

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 Bench:

Both these appeals preferred by the assessee are against the separate orders of Ld. CIT(A), Asansol dated 16.09.2019 and 09.12.2019 for AYs 2009-10 and 2010-11.

2.

None appeared on behalf of the assessee. However, vide an application dated 06.10.2021 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 is awaiting the issue of Form No. 3 from the Competent Authority, therefore, the assessee requests for withdrawal of appeal. Taking into consideration the fact that since the assessee has opted for the Scheme for the AYs 2009-10 and 2010-11 as stated above, there is no point in keeping the impugned appeals pending.

3.

Therefore, the application of the assessee for withdrawal of the appeal is allowed. In case, if the competent authority as per the scheme does not accept the assessee’s proposal to opt for the Vivad Se Vishwas Scheme, 2020 for any reason, then the assessee is at liberty to move an application for recalling this order. With the aforesaid caveat, we allow the assessee to withdraw the captioned appeals.

2 & 111/Kol/2020, Santosh Kumar Chaudhary, AY 2009-10 & 2010-11 4. Needless to say that our aforesaid action allowing the assessee to withdraw the appeals, will not come in the way of the competent authority of Revenue to accept the assssee’s said option/scheme for availing “Vivad Se Vishwas Scheme, 2020”.

5.

In the result, the appeal of assessee is dismissed as withdrawn.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

Sd/- Sd/- (A. T. Varkey) (P. M. Jagtap) Judicial Member Vice President

Dated: 22 October, 2021 JD, Sr. PS Copy of the order forwarded to:

1.

Appellant- Shri Santosh Kumar Chaudhary, G T Road, Rambagan, PO Searsole Rajbari-713358, Dsist. Burdwan, West Bengal.

2. Respondent – ITO, Ward-3(1), Kolkata.

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