SMT. RAKHI JAIN,KOLKATA vs. I.T.O.,WARD-62(1), KOLKATA

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ITA 674/KOL/2019Status: DisposedITAT Kolkata21 June 2021AY 2015-162 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme and a Form 3 was issued. Therefore, there was no point in keeping the appeal pending.

What were the facts?

The assessee preferred an appeal against the order of the CIT(Appeals). The assessee subsequently opted for the Direct Tax Vivad Se Vishwas Scheme and received Form No. 3 from the competent authority.

What were the issues?

Whether an appeal should be kept pending when the assessee has opted for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C”

Before: Sri J. Sudhakar Reddy & Sri Sanjay Garg

Appearances by: None appeared on behalf of the appellant. Shri Jayanta Khanra, JCIT, DR, appeared on behalf of the Respondent. Date of concluding the hearing : April 30, 2021 Date of pronouncing the order : June 21, 2021

ORDER The present appeal has been preferred by the assessee against the order dated 18.01.2019 of the Commissioner of Income Tax (Appeals)-19, Kolkata.

2.

None appeared on behalf of the assessee. At the outset, it is noticed from the letter of the Ld. AR of the assessee that the assessee had filed Form 1 and 2 under the Direct Tax Vivad Se Vishwas Act in respect of this appeal and the competent authority has issued Form no.3, a copy of the said letter along with Form No.3 is available in file, which is before us. Therefore, taking into consideration the fact that since the assessee has opted for the “Vivad Se Vishwas Scheme”, there is no point in keeping the impugned appeal pending. In the light of the aforesaid discussion and on the fact that assessee has opted for the said scheme and Form 3 has been issued by the Department, therefore, we allow the assessee to withdraw the impugned appeal.

Assessment Year: 2015-16 Smt. Rakhi Jain

3.

In the result, the appeal of assessee is dismissed as withdrawn. Order is pronounced in the open court on 21.06.2021.

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