KISHOR SHAH,KOLKATA vs. ACIT, CIRCLE 12(2), KOLKATA

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ITA 1946/KOL/2019Status: DisposedITAT Kolkata08 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 noted that the assessee had opted for the Vivad Se Vishwas scheme and Form 3 was issued. Therefore, there was no need to keep the appeal pending.

What were the facts?

The assessee filed an appeal for AY 2015-16. The assessee subsequently opted for the Direct Tax Vivad Se Vishwas Act and received Form No. 3 from the competent authority.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas scheme.

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)- 17, Kolkata dated 04.06.2019 for AY 2015-16.

2.

At the outset, Ld. AR of the assessee submitted 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 2015-16, 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 dismiss the impugned appeal of the assessee.

5.

In the result, the appeal of the assessee is dismissed as withdrawn. Order is pronounced in the open court. Sd/- Sd/- J((J.S. Reddy) (A. T. Varkey) Accountant Member Judicial Member Dated: 08.01.2021 JD, Sr. PS 1 | P a g e Copy of the order forwarded to:

1. 1. Appellant- Shri Kishor Shah, 3rd floor, Front Building, 2/1, Rowland Road, Kolkata-700 020.

2. Respondent – ACIT Circle-12(2), Kolkata.

3. The CIT(A)- 17, Kolkata (sent through e-mail) 4. CIT- , Kolkata.

5. DR, Kolkata Benches, Kolkata (sent through e-mail)

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