SRI RAJENDRA KUMAR SHARMA,KOLKATA vs. I.T.O.,WARD-1(3), KOLKATA

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ITA 2135/KOL/2019Status: DisposedITAT Kolkata20 April 2021AY 2013-142 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal. This was based on the assessee's successful enrollment in the Vivad Se Vishwas Scheme for the relevant assessment year.

What were the facts?

The assessee had filed an appeal before the ITAT for AY 2013-14. The assessee subsequently opted for the Direct Tax Vivad Se Vishwas Scheme, 2020 and received Form No. 3 from the competent authority.

What were the issues?

Whether an appeal filed before the ITAT can be withdrawn by the assessee upon opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH: KOLKATA

Pronounced: 20.04.2021

ORDER

Per Shri A.T.Varkey, JM

1.

This is an appeal preferred by the assessee against the order of Ld. CIT(A)- 1, Kolkata dated 30.08.2019 for AY 2013-14.

2.

At the outset, Ld. Counsel for the assessee Shri Anil Kochar, Advocate 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. Therefore, taking into consideration the fact that since the assessee has opted for the Scheme for the AY 2013-14 and Form 3 has been issued by the Department which is placed on file, we allow the assessee to withdraw the impugned appeal.

3.

In the result, the appeal of assessee is dismissed as withdrawn. Order is pronounced in the open court. Sd/- Sd/- (J. S. Reddy) (A. T. Varkey) Accountant Member Judicial Member Date: 20th April, 2021 Jd (Sr. PS.)

Sri Rajendra Kumar Sharma, AY 2013-14

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