SHRI NAUSHAD SIDDIQUE,DARJEELING vs. I.T.O.,WARD-3(3), DARJILING

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ITA 2367/KOL/2019Status: DisposedITAT Kolkata21 January 2021AY 2013-142 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal noted that the assessee had opted for the Vivad Se Viswas Scheme and decided that there was no point in keeping the appeal pending. Therefore, the assessee was allowed to withdraw the appeal.

What were the facts?

The assessee filed an appeal before the ITAT. Subsequently, the assessee opted to file under the Direct Tax Vivad Se Viswas Scheme, 2020 and informed the tribunal about this action.

What were the issues?

The primary issue was whether the appeal should continue when the assessee had opted for a dispute resolution scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH: KOLKATA

Before: Shri J. Sudhakar Reddy, AM & Shri A. T. Varkey, JM]

Pronounced: 21.01.2021

ORDER Per Shri A. T. Varkey, JM:

This appeal preferred by the assessee is against the order of Ld. CIT(A)-Siliguri dated 06.08.2019 for Assessment year 2013-14.

2.

At the outset, the Ld. A.R of the Assessee Shri S. K. Tulsiyan submitted that the assessee has opted to file the Direct Tax Vivad Se Viswas Scheme, 2020 (hereinafter, the ‘scheme’) and has filed a letter dated 18.01.2021 informing us about the action taken by the assessee in this respect. In the light of the above fact, we are of the opinion that there is no point in keeping the appeal pending, therefore we allow the assessee to withdraw the appeal.

3.

In case if the competent authority under the scheme does not accept the offer of the assessee as envisaged under the scheme, then the assessee is at liberty to file an application for re-calling this order or for restoration of the appeal. Needless to say that our action of allowing the assessee to withdraw this appeal will not come in the way of the competent authority under the scheme to accept the offer and to issue appropriate Form No. 3etc. 1 | P a g e

Shri Naushad Siddique A.Y. 2013-14

4.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order is pronounced in the open court on 21st January, 2021.

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