What did the Tribunal hold?

The tribunal noted that the assessee had opted for the Vivad Se Vishwas scheme and Form 3 was issued. Therefore, there was no point in keeping the appeal pending.

The assessee filed an appeal for AY 2014-15. The appeal was time-barred by 76 days, which the tribunal condoned. The assessee subsequently opted for the Direct Tax Vivad Se Vishwas Act scheme.

What were the issues?

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

Alok Rajan Das vs ITO | ITAT Kolkata 2021

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)-16, Kolkata dated 29.01.2020 for AY 2014-15. Appeal of appeal is time barred by 76 days. At the time of hearing, we condone the delay and admit the appeal for hearing.

None appeared on behalf of the assessee. At the outset, it is noticed from the letter of the Ld. AR of the assessee Shri Taraknath Jaiswal dated 12.01.2021 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. 3, a copy of the said letter along with Form No. 3 is available in file, which is before us. 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.

In the result, the appeal of assessee is dismissed as withdrawn.

Order is pronounced in the open court.

ALOK RAJAN DAS,KOLKATA vs. ITO, WARD -52(1), KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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