SMT. ANJU SARAF,KOLKATA vs. ITO, WARD - 34(2), KOLKATA, KOLKATA

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ITA 315/KOL/2018Status: DisposedITAT Kolkata05 February 2021AY 2014-152 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn with a condition. The appeal would be restored if the assessee's application under the 'Vivad Se Vishwas Scheme' is rejected.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order. The assessee then opted for the 'Vivad Se Vishwas Scheme' and sought an adjournment or protection for the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme, with a provision for restoration.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘C’ BENCH, KOLKATA

Before: Sri J. Sudhakar Reddy & Sri Sanjay Garg

Appearances by: Sh. Miraj D. Shah, A/R, appeared on behalf of the Assessee. Sh. Supriyo Pal, Addl. CIT, Sr. DR, appeared on behalf of the Revenue. Date of concluding the hearing : January 11th, 2021 Date of pronouncing the order : February 5th, 2021 ORDER

Per Sanjay Garg, JM:

1.

This appeal filed by the assessee is directed against the order dated 16.11.2017 of the Learned Commissioner of Income Tax (Appeals)-10, Kolkata [hereinafter the “CIT(A)”], passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’) for the Assessment Year 2014-15.

2.

The ld. Counsel for the assessee has submitted that the assessee is availing the “Vivad Se Vishwas Scheme” and has filed an application in this regard. He has sought an adjournment or in the alternative pleaded for protection that, if her application under the scheme is rejected by the authorities, the appeal may be restored. He has submitted that if such an assurance is recorded in the order, he would withdraw this appeal before the Tribunal. The ld. DR has no objection for such conditional withdrawal of appeal. 3. In view of the submissions made above, we dismiss this appeal as withdrawn with the condition that the same shall be restored in case the authorities do not approve the application filed by the assessee for resolution of the dispute under “Vivad Se Vishwas Scheme”.

Assessment Year: 2014-15 Smt. Anju Saraf. 4. In the result, appeal of the assessee is dismissed as withdrawn. Kolkata, the 5th February, 2021. Sd/- Sd/- [J. Sudhakar Reddy] [Sanjay Garg] Accountant Member Judicial Member Dated: 05.02.2021 Bidhan (P.S.) Copy of the order forwarded to:

1. 1. Smt. Anju Saraf, 32, Todi Corner, Ezra Street, 3rd Floor, Room No. 355, Kolkata-700 001.

2. ITO, Ward-34(2), Kolkata.

3. CIT(A)-10, Kolkata. (sent through mail) 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata. (sent through mail)

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