LAKSHMI DHANUKA,KOLKATA vs. ITO, WARD - 35(3), KOLKATA, KOLKATA

PDF · subscribers
ITA 1643/KOL/2018Status: DisposedITAT Kolkata23 April 2021AY 2014-152 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 held that if the assessee has opted for the Vivad Se Vishwas scheme and received Form No. 3, the appeal is deemed to have been withdrawn and stands dismissed. If the proposal was not accepted, the assessee can apply for recalling the dismissal order.

What were the facts?

The assessee appealed an order from the CIT(A). The assessee opted for the Vivad Se Vishwas Act, 2020 scheme and filed the necessary forms. The tribunal was informed of this development.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas settlement scheme.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH: KOLKATA

Before: Shri P. M. Jagtap, Vice-(KZ) & Shri A. T. Varkey, JM]

Pronounced: 23.04.2021

ORDER Per Shri A. T. Varkey, JM:

This is an appeal preferred by the Assessee is against the order of Ld. CIT(A)-10, Kolkata dated 28.06.2018 for Assessment year 2014-15.

2.

It has been intimated to us that the assessee has opted for the scheme under “Vivad Se Vishwas Act, 2020” (hereinafter “the Scheme”) and filed Form No. 1 and 2 before the competent authority and is awaiting/received Form No.

3. In case if the assessee has received Form No. 3, pursuant to the assessee opting for the scheme then the appeal of the assessee to be deemed to have been and the appeal of assessee would stand dismissed as withdrawn.

3.

And in case if the competent authority under the scheme has not accepted the proposal moved by the assessee for settlement under the scheme then, it is at liberty to move an application for recalling the order dismissing at as withdrawn.

Lakshmi Dhanuka A.Y. 2014-15 4. Needless to say, that this action of ours will not preclude the action of the competent authority to accept the proposal of the assessee by issuing Form No. 3 in accordance to law and as per the scheme.

5.

In the result, the appeal of the assessee is treated as dismissed in terms as stated supra. Order is pronounced in the open court.

Recent GST High Court judgments

Search GST case law →