SMT. ALKA CHANGOIWALA,KOLKATA vs. ITO, WARD - 34(2), KOLKATA, KOLKATA

ITA 653/KOL/2019Status: DisposedITAT Kolkata12 April 2021AY 2015-162 pages

AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted that the assessee had availed settlement under the Vivad Se Vishwas Scheme. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal for assessment year 2015-16. Subsequently, the assessee stated to have availed settlement benefit under the Direct Tax Vivad Se Vishwas Scheme 2020.

What were the issues?

The primary issue was whether the appeal should proceed when the assessee had opted for 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) – 10, Kolkata order dated 28.02.2019 passed in case No. 808/CIT(A)-10/Ward-34(2)/2015-16/2017-18/Kol 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 her petition dated 03.02.2021 stating to have already availed settlement benefit under the Direct Tax Vivad Se Vishwas Scheme 2020. She has further filed Form – 3 to this effect which has not been rebutted from the Revenue side.

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