SANYAM AGARWAL,KOLKATA vs. I.T.O.WARD-2(3), KOLKATA

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ITA 2166/KOL/2019Status: DisposedITAT Kolkata08 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 Form 3 had been issued. Therefore, it was deemed unnecessary to keep the appeal pending.

What were the facts?

The assessee filed an appeal before the ITAT for AY 2014-15. The assessee later filed for the Direct Tax Vivad Se Vishwas Act scheme, and Form 3 was issued by 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 and the necessary form has been issued.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” 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)- Siliguri, dated 31.07.2019 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 05.01.2021 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.

3.

In the result, the appeal of assessee is dismissed as withdrawn.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

Sd/-(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- Sanyam Agarwal, C/o, P.K. Himmatsinghka, 41, B. B. Ganguly Street, 2nd Floor, Central Plaza, West Bengal-700012.

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

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