SHRI KISHAN KUMAR MODI,KOLKATA vs. D.C.I.T.,CIRCLE-2(3), KOLKATA

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ITA 1905/KOL/2019Status: DisposedITAT Kolkata06 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 decided that no useful purpose would be served by continuing the appeal as the assessee opted for the Vivad Se Vishwas Scheme. The appeal was dismissed with a condition for restoration if the scheme benefits are not availed.

What were the facts?

The assessee filed an appeal for assessment year 2014-15. The assessee also separately filed an application to avail the "Vivad Se Vishwas Scheme 2020".

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme, with a provision for restoration.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “B” KOLKATA

Before: Shri Sudhakar ReddyShri Aby. T. Varkey

आदेश /O R D E R Per Bench This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income-tax (Appeals), 20, Kolkata dated 18-07-2019 for the assessment year 2014-15.

2.

The assessee has separately filed application opting for availing the “Viviad Se Vishwas Scheme 2020” . However, we are of the view no useful purpose will be served on further lingering on the matter as the assessee has opted for “Vivad Se Vishwas Scheme 2020”. In our view, the assessee can be given protection to the effect that if his application under the scheme is rejected by the authorities or otherwise the assessee remains unable to avail the benefit of the “Vivad Se Vishwas Scheme” the assessee will be at liberty to get this appeal restored. The Ld. DR has no objection to this conditional withdrawal.

1.

Kishan Kumar Modi Page 2 3. After hearing the Ld. DR, we dismiss this appeal with the condition that the present appeal shall be restored in case the assessee remains unable to get his dispute resolved through “Viviad Se Vishwas Scheme 2020” . 4. In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in open court on 06-04-2021

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