SHRI MUKESH TRIVEDI,DURGAPUR vs. A.C.I.T.,CIRCLE-1, DURGAPUR

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ITA 59/KOL/2020Status: DisposedITAT Kolkata09 November 2022AY 2015-162 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal noted that the assessee had opted for the Vivad Se Vishwas scheme and received necessary forms. As the competent authority accepted the option, no further issues remained for adjudication.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2015-16. The assessee subsequently opted for the 'Vivad Se Vishwas Act, 2020' scheme.

What were the issues?

Whether the appeal survives for adjudication after the assessee opts for the Vivad Se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA “B’ BENCH KOLKATA

Before: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Hearing: 13.09.2022Pronounced: 09.11.2022

ORDER

Per Shri Sonjoy Sarma, JM:

1.

This is an appeal preferred by the assessee against the order of the Ld. Commissioner of Income Tax(Appeals) - Durgapur, [hereinafter referred to as ‘Ld. CIT(A)’] dated 30.10.2019 for the assessment year 2015-16.

2.

It has been intimated to us that the assessee has opted for the scheme under “Vivad Se Vishwas Act, 2020” (hereinafter “the Scheme”) for AY 2015-16 and the assessee has received necessary forms from the competent authority. Since the competent authority has accepted the assessee’s option for the scheme, nothing survives. Therefore, the appeal stands dismissed as withdrawn.

3.

In the result, the appeal of the assessee is dismissed. Order is pronounced in the open court on 9th November, 2022

Sd/- Sd/- (Rajesh Kumar) (Sonjoy Sarma) Accountant Member Judicial Member Dated: 9th November, 2022 Biswajit, Sr. PS

Shri Mukesh Trivedi Copy of the order forwarded to:

1. 1. Appellant- Shri Mukesh Trivedi, OC-S18, Commercial Complex, City Centre, Durgarpur, W.B. 713211.

2. Respondent – ACIT, Circle-1, Durgapur.

3. Ld. CIT(A) 4. The CIT 5. DR

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