HIR WORAH,BURDWAN vs. I.T.O.,WARD-2(4), ASANSOL

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ITA 795/KOL/2019Status: DisposedITAT Kolkata02 March 2021AY 2015-162 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal as the assessee had complied with the requirements of the Vivad Se Vishwas Scheme. The assessee was granted liberty to seek restoration if any issues arose with the certificate issuance.

What were the facts?

The assessee decided to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020 and filed the necessary declarations. However, the Designated Authority had not yet issued the certificate in Form No. 3.

What were the issues?

Whether the appeal should be withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme and the pending issuance of the certificate.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A(SMC

Before: Shri P.M. Jagtap, Vice-

This appeal filed by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals), Asansol dated 25.02.2019.

2.

In this case, CA. Sanjay Kumar Kejriwal, ld. Authorized Representative of the assessee vide his letter dated 01.03.2021 submitted that the assessee has decided to settle the dispute involved in the said appeal under the Direct Tax Vivad Se Vishwas Act, 2020 and has duly filed the declarations in Form No. 1 and Form No. 2 but the Designated Authority has not issued the certificate in Form No. 3 as per Section 5(1) of the Scheme so far determining the tax payable by it under the same Scheme.

Assessment Year: 2015-2016 Hir Worah

3.

Keeping in view these facts and circumstances of the case including especially the fact that the assessee has duly complied with the necessary requirements under Vivad Se Vishwas Scheme, 2020, I permit the assessee to withdraw this appeal and dismiss the appeal with the liberty to the assessee that in case, there is any problem in issuance of the certificate in Form No. 3 by the Designated Authority or any other such situation making the assessee not eligible to opt for the Vivad Se Vishwas Scheme, 2020, the assessee will have the liberty to approach this Tribunal with a request for restoration of this appeal.

4.

In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open Court on March 02, 2021.

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