A.C.I.T.,CIRCLE-22, KOLKATA vs. THOMAS MATHEW, KOLKATA

PDF · subscribers
ITA 447/KOL/2019Status: DisposedITAT Kolkata05 February 2021AY 2009-102 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn, with the condition that it would be restored if the assessee's application under the 'Vivad Se Vishwas Scheme' is not approved by the authorities.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A). The assessee informed the Tribunal that they have opted for the 'Vivad Se Vishwas Scheme' and sought an adjournment or protection for the appeal to be restored if their scheme application is rejected.

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Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme, with a condition for restoration.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

order : February 5th, 2021 ORDER Per J. Sudhakar Reddy: This appeal filed by the Revenue is directed against the order of the Learned Commissioner of Income Tax (Appeals)-6, Kolkata [hereinafter the “CIT(A)”], passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dated 24.12.2018 for the Assessment Year 2009-10.

2.

The ld. Counsel for the assessee submitted that the assessee is availing the “Vivad Se Vishwas Scheme” and has filed an application in this regard. He wanted an adjournment or in the alternative pleaded for protection that, if its application under the scheme is rejected by the authorities, the appeal may be restored. He submitted that if such an assurance is recorded in the order, he would withdraw this appeal before the Tribunal. The ld. DR had no objection.

3.

After hearing rival contentions, we dismiss this appeal as withdrawn with the condition that the same shall be restored in case the authorities do not approve the application filed by the assessee for resolution of the dispute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”.

Latest GST High Court judgments

Search GST case law →