RAJ KUMAR JALAN,DINAJPUR vs. I.T.O.WARD-3(4) & TPS, DINAJPUR (SOUTH)

PDF · subscribers
ITA 954/KOL/2019Status: DisposedITAT Kolkata25 February 2021AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeals. The appeals were dismissed as withdrawn with liberty to the assessee to seek restoration if issues arose with the Vivad Se Vishwas Scheme.

What were the facts?

The assessee wished to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020. He had filed the necessary declarations but had not yet received the certificate from the Designated Authority.

What were the issues?

Whether the assessee is entitled to withdraw the appeal to pursue settlement under the Vivad Se Vishwas Act, 2020.

Which sections of the Income-tax Act were involved?

Section 5(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH ‘(SMC

Before: SHRI P.M. JAGTAP, HON’BLE(KZ)]

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘(SMC)’, KOLKATA [BEFORE SHRI P.M. JAGTAP, HON’BLE VICE PRESIDENT (KZ)] [THROUGH VIRTUAL COURT] & 955/Kol/2019 Assessment Year: 2014-15 & 2015-16 Raj Kumar Jalan....................................................................................................................Appellant Kushmandi, Dinajpur (S) – 733 132. [PAN: AFMPJ 9248 N] Vs ITO, Ward – 3(4) & TPS, Dinajpur (S)...................………………………………………....Respondent Appearances by: None appearing on behalf of the Assessee. Smt. Ranu Biswas, ACIT, Sr. DR appearing on behalf of the Revenue. Date of concluding the hearing : February 25, 2021 Date of pronouncing the order : February 25, 2021 ORDER

These two appeals filed by the assessee are directed against two separate orders of ld. Commissioner of Income Tax (Appeals), Jalpaiguri both dated 12.03.2019.

2.

In this case, the assessee submitted that he has decided to settle the dispute involved in the appeal under the Direct Tax Vivad Se Vishwas Act, 2020. He also stated that he 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 the assessee under the same Scheme.

3.

Keeping in view these facts and circumstances of the case including especially the fact that the assessee has duly

2 & 955/Kol/2019 Assessment Year: 2014-15 & 2015-16 Shri Raj Kumar Jalan 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, he will have the liberty to approach this Tribunal with a request for restoration of this appeal.

4.

In the result, both the appeals of the assessee are dismissed as withdrawn. Order Pronounced in the Open Court on 25th February, 2021.

More judgments on Section 5(1)

All 1,811 judgments and leading authorities on Section 5(1) →

Latest GST High Court judgments

Search GST case law →