SRADHA JAIN,KOLKATA vs. I.T.O.,WARD-47(2), KOLKATA

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ITA 1940/KOL/2019Status: DisposedITAT Kolkata05 March 2021AY 2014-152 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessees had opted for the Vivad Se Vishwas Scheme and Form 3 was issued. Therefore, the appeals were allowed to be withdrawn.

What were the facts?

The assessees filed appeals before the ITAT. Subsequently, they opted for the Direct Tax Vivad Se Vishwas Scheme and received Form No. 3 from the department.

What were the issues?

Whether appeals should be kept pending when the assessee has opted for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C”

Before: Sri J. Sudhakar Reddy & Sri A.T. Varkey

Heard together (2 matters)

I.T.A. No.1940/Kol/2019
I.T.A. No.1575/Kol/2019

Read from the judgment's own cause title. This page is filed under one of them.

Date of concluding the hearing : March 05, 2021 Date of pronouncing the order : March 05, 2021 ORDER Per Bench:- All these appeals filed by the assessee are directed against the separate orders of the ld. Commissioner of Income Tax (Appeals) (hereinafter the ‘ld. CIT(A)’) passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’).

2.

None appeared on behalf of the assessees. At the outset, it is noticed from the letters of the Ld. ARs of the assessees that the assessees had filed Form 1 and 2 under the Direct Tax Vivad Se Vishwas Act in respect of these appeal and the competent authority has issued Form no. 3, a copy of the said letters along with Form No. 3 is Sradha Jain Dipti Basak available in file, which is before us. Therefore, taking into consideration the fact that since the assessees have opted for the “Vivad Se Vishwas Scheme”, there is no point in keeping the impugned appeals pending. In the light of the aforesaid discussion and the fact that assessees have opted for the said scheme and Form 3 has been issued by the Department, therefore, we allow the assessees to withdraw the impugned appeals.

3.

In the result, all the appeals of assessees are dismissed as withdrawn.

Kolkata, the 5th March, 2021.

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