SHRI SAMEER AGARWAL,KOLKATA vs. A.C.I.T.,CC-2(1), KOLKATA

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ITA 297/KOL/2020Status: DisposedITAT Kolkata19 January 2021AY 2013-142 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal allowed the assessee to withdraw the appeal, noting that the Vivad Se Vishwas Scheme was opted for. The assessee can seek recall of the order if the scheme is not accepted.

What were the facts?

The assessee had appealed against an order for AY 2013-14. The assessee informed the tribunal that they had opted for the Direct Tax Vivad Se Vishwas Scheme, 2020 and were awaiting further forms.

What were the issues?

Whether the appeal should be kept pending when the assessee has opted for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Not Applicable

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: 19.01.2021

ORDER

Per Shri A. T. Varkey, JM:

1.

This is an appeal preferred by the assessee is against the order of Ld. CIT(A)- 20, Kolkata dated 31.01.2010 for AY 2013-14.

2.

At the outset, Ld. Counsel for the assessee Sm. Shikha Agarwal submitted that the assessee had opted for Direct Tax Vivad Se Vishwas Scheme, 2020 (hereinafter, the ‘scheme’) and had filed Form-1 & Form-2 before the Competent Authority and is awaiting the issue of Form No. 3 from the Competent Authority. Therefore, taking into consideration the fact that since the assessee has opted for the Scheme for the AY 2013-14, there is no point in keeping the impugned appeal pending.

3.

In the light of the aforesaid discussion, we treat this submission of the Ld. AR of the assessee informing the Tribunal the fact that assessee has opted for the said scheme, therefore, we allow the assessee to withdraw the impugned appeal. In case, if the competent authority as per the scheme does not accept the assessee’s proposal to opt for the Vivad Se Vishwas Scheme, 2020, then the assessee is at liberty to move an application for recalling this order. With the aforesaid caveat, we allow the assessee to withdraw the captioned appeal.

Sameer Agarwal, A.Y. 2013-14 4. Needless to say that our aforesaid action allowing the assessee to withdraw the appeal, will not come in the way of the competent authority of Revenue to accept the assssee’s said option/scheme for availing “Vivad Se Vishwas Scheme, 2020”.

5.

In the result, the appeal of assessee is dismissed as withdrawn. Order is pronounced in the open court.

Sd/- Sd/- (J.S. Reddy) (A. T. Varkey) Accountant Member Judicial Member Dated: 19.01.2021 JD, Sr. PS Copy of the order forwarded to:

1. 1. Appellant- Shri Sameer Agarwal, 53, H P. Sarani, New Alipore, Kolkata-700 053..

2. Respondent – ACIT, CC-2(1), Kolkata.

3. The CIT(A)- 20, Kolkata (sent through e-mail) 4. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail)

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