SITA GARG,KOLKATA vs. D.C.I.T.,CC-2(4), KOLKATA

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ITA 1846/KOL/2019Status: DisposedITAT Kolkata05 March 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 allowed the assessee to withdraw the appeal. The order was passed with a caveat that if the scheme proposal is not accepted, the assessee can apply for recalling the order.

What were the facts?

The assessee had filed an appeal before the ITAT. However, the assessee subsequently opted for the Direct Tax Vivad Se Vishwas Scheme, 2020. The assessee informed the tribunal about this decision and requested to withdraw the appeal.

What were the issues?

Whether an appeal can be withdrawn by the assessee upon opting for the Vivad Se Vishwas Scheme, and the implications of such withdrawal.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B”

Before: Sri J. Sudhakar Reddy & Sri A. T. Varkey

Assessment Year: 2015-16 Sita Garg...................................................................................……….…....…………Appellant 4, Church Road, Siliguri – 734401. [PAN :AECPG2893P] DCIT, CC-2(4), Kolkata.………………………………………………………………..Respondent Appearances by: None Shri Jayanta Khangra, JCIT, DR, appeared on behalf of the Respondent. Date of concluding the hearing : March 05, 2021 Date of pronouncing the order : March 05, 2021 ORDER Per Bench:- This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals) (hereinafter the ‘ld. CIT(A)’) passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’).

2.

None appeared on behalf of the assessee. At the outset, it is noticed that an application for withdrawal of appeal has been placed in file wherein the assessee have stated 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 Vivad Se Vishwas Scheme, 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 assessees’ 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, we allow the assessee to withdraw the captioned appeal.

4.

Needless to say that the aforesaid action allowing the assessee to withdraw the appeal, will not come in the way of the competent authority of Revenue to accept the assessees’ said option/scheme for availing “Vivad Se Vishwas Scheme, 2020”. 5. In the result, the appeal of assessee is dismissed as withdrawn.

Kolkata, the 5th March, 2021.

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