HARADHAN PAN,HOWRAH vs. ITO, WARD-48(1), KOLKATA

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ITA 106/KOL/2020Status: DisposedITAT Kolkata15 January 2021AY 2015-162 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 allowed the assessee to withdraw the appeal as they had opted for the Vivad Se Vishwas Scheme. The assessee was given liberty to move an application for recalling the order if the scheme proposal was not accepted.

What were the facts?

The assessee had appealed an order for AY 2015-16. 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 a dispute resolution scheme.

Which sections of the Income-tax Act were involved?

None

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)-14, Kolkata dated 25.09.2019 for AY 2015-16.

2.

None appeared on behalf of the assessee. At the outset, it is noticed from the letter of the assessee dated 06.01.2021 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 2015-16, there is no point in keeping the impugned appeal pending.

3.

In the light of the aforesaid discussion, we treat this submission 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, I allow the assessee to withdraw the captioned appeal.

Haradhan Pan, AY 2015-16 4. Needless to say that my 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.

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