SRI SANJAY TIWARI,KOLKATA vs. ITO, WARD - 50(3), KOLKATA

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ITA 2325/KOL/2018Status: DisposedITAT Kolkata08 January 2021AY 2014-152 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 noted that the assessee had opted for the Vivad Se Vishwas scheme and Form 3 had been issued. Therefore, there was no point in keeping the appeal pending.

What were the facts?

The assessee filed an appeal before the ITAT for AY 2014-15. The assessee later opted for the Direct Tax Vivad Se Vishwas Act scheme and received Form 3 from the competent authority.

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?

Direct Tax Vivad Se Vishwas Act

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH: KOLKATA

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

Pronounced: 08.01.2021

ORDER Per Bench: This is an appeal preferred by the assessee against the order of Ld. CIT(A)- 15, Kolkata dated 05.10.2018 for AY 2014-15.

2.

None appeared on behalf of the assessee. At the outset, it is noticed from the letter of the assessee dated 16.12.2020 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.

3.

In the result, the appeal of assessee is dismissed as withdrawn.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

JSd/- ((J.S. Reddy) Sd/- (A. T. Varkey) Accountant Member Judicial Member Dated: 08.01.2021 1 | P a g e JD, Sr. PS Copy of the order forwarded to:

1. 1. Appellant- Shri Sanjay Tiwari, BE-67, Sector-1, Salt Lake City, Kolkata-700 064.

2. Respondent- ITO, Ward-50(3), Kolkata 3. The CIT(A)- 15, Kolkata (sent through e-mail) 4. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail)

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