M/S ATIVEER FINANCE CONSULTANTS LTD.,KOLKATA vs. I.T.O.,WARD-3(2), KOLKATA

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ITA 321/KOL/2019Status: DisposedITAT Kolkata15 January 2021AY 2014-152 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad Se Vishwas scheme and had been issued Form 3. Therefore, the appeal was allowed to be withdrawn.

What were the facts?

The assessee filed an appeal for AY 2014-15. The assessee later opted for the Direct Tax Vivad Se Vishwas Act, and the competent authority issued the necessary form.

What were the issues?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, KOLKATA

Before: Shri P.M. Jagtap(KZ) &Shri A. T. Varkey, JM]

Pronounced: 15.01.2021

ORDER Per Bench: This appeal has been preferred by the assessee against the order of the Ld.CIT(A)-10, Kolkata dated 30.01.2019 for AY 2014-15.

2.

None appeared on behalf of the assessee. At the outset, it is noticed from the letter of the Ld. AR of the assessee Shri Manoj Kataruka dated 09.01.2021 that the assessee had filed Form 1 and 2 under the Direct Tax Vivad Se Vishwas Act in respect of this appeal and the competent authority has issued form no. Therefore, taking into consideration the fact that since the assessee has opted for the Scheme for the AY 2014-15, there is no point in keeping the impugned appeal pending. In the light of the aforesaid discussion and the fact that assessee has opted for the said scheme and Form 3 has been issued by the Department, therefore, we allow the assessee to withdraw the impugned appeal.

3.

In the result, the appeal of assessee is dismissed as withdrawn. Order is pronounced in the open court. Sd/- Sd/- (P. M. Jagtap) (Aby. T. Varkey) Vice President Judicial Member Dated : 15.01.2021

M/s. Ativeer Finance Consultants Ltd. AY 2014-15 JD(Sr.P.S.) Copy of the order forwarded to: 1. Appellant – M/s. Ativeer Finance Consultants Ltd., 9, James Hicky Sarani, 2nd floor, Kolkata-700 069.

2 Respondent – ITO, Ward-3(2), Kolkata. 3. CIT(A)-10, Kolkata. (sent through e-mail) 4. CIT, Kolkata 5. DR, ITAT, Kolkata. (sent through e-mail)

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