SAIYAM GOYAL,SILIGURI vs. I.T.O.,WARD-2(3), SILIGURI

ITA 544/KOL/2019Status: DisposedITAT Kolkata12 April 2021AY 2015-162 pages

AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted the assessee's petition regarding the Vivad Se Vishwas Scheme and that the Revenue did not rebut this claim. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal for assessment year 2015-16. The assessee later filed a petition stating they had availed settlement benefits under the Direct Tax Vivad Se Vishwas Scheme 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee availing settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC”

Before: SHRI S.S. GODARA, HON’BLE

आदेश /O R D E R This assessee’s appeal for assessment year 2015-16 arises against the Commissioner of Income-tax (Appeals), Siliguri, order dated 01.02.2019 passed in case No. 43/CIT(A)/SLG/2017-18 involving proceedings u/s 143(3) of the Income Tax Act, 1961; (in short ‘the Act’). 2. I notice at the outset that the assessee has filed his petition dated 08.04.2021 stating to have already availed settlement benefit under the Direct Tax Vivad Se Vishwas

Saiyam Goyal Page 2 Scheme 2020. He has further filed Form – 3 to this effect which has not been rebutted from the Revenue side. 3. This assessee’s appeal is dismissed as withdrawn in above terms. Order pronounced in open court on 12/04/2021.

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