SRI ADHARAM GUPTA,KOLKATA vs. I.T.O.,WARD-47(1), KOLKATA

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ITA 90/KOL/2020Status: DisposedITAT Kolkata12 February 2021AY 2013-142 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal, considering the assessee's compliance with the Vivad Se Vishwas Scheme. The appeal was dismissed as withdrawn.

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Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

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 ‘(C

Before: SHRI P.M. JAGTAP, HON’BLE(KZ) & SHRI A.T. VARKEY, HON’BLE]

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘(C)’, KOLKATA [BEFORE SHRI P.M. JAGTAP, HON’BLE VICE PRESIDENT (KZ) & SHRI A.T. VARKEY, HON’BLE JUDICIAL MEMBER] [THROUGH VIRTUAL COURT] Assessment Year: 2013-14 Sri Adharam Gupta...............................................................................................................Appellant C/o. M/s. Salarpuria Jajodia & Co., 7, C.R. Avenue, 3rd Floor, Kolkata – 700 072. [PAN: AJJPG 0455 B] Vs ITO, Ward – 47(1), Kolkata...................………………………………………......................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 12, 2021 Date of pronouncing the order : February 12, 2021 ORDER PER BENCH:

This appeal filed by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)-13, Kolkata dated 09.05.2018.

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.

Assessment Year: 20113-14 Sri Adharam Gupta 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, we 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, the appeal of the assessee is dismissed as withdrawn. Order Pronounced in the Open Court on 12th February, 2021.

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