SHWETA CHHAWCHHARIA,KOLKATA vs. ITO, WARD - 37(4), KOLKATA, KOLKATA

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ITA 660/KOL/2018Status: DisposedITAT Kolkata14 July 2021AY 2011-122 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 allowed the assessee to withdraw the appeal, noting that there was no point in keeping it pending since Form No. 3 had been issued. This withdrawal was subject to a caveat allowing the assessee to revive the appeal if the settlement under the scheme failed.

What were the facts?

The assessee opted for the Direct Tax Vivad Se Viswas Scheme, 2020, and received Form No. 3. However, the assessee had not yet remitted the demanded amount due to a recent extension of the payment deadline.

What were the issues?

Whether the appeal should be dismissed as withdrawn given the assessee's participation in the Vivad Se Viswas Scheme and the issuance of Form No. 3.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH: KOLKATA

Before: Shri P. M. Jagtap, Vice-(KZ) & Shri A. T. Varkey, JM]

Pronounced: 14.07.2021

ORDER

Per Shri A. T. Varkey, JM:

1.

This is an appeal preferred by the assessee against the order of Ld. CIT(A)-11, Kolkata dated 28.01.2018 for Assessment year 2011-12.

2.

At the outset, the Ld. Counsel for the assessee Indranil Banerjee brought to our notice that the assessee has opted for Direct Tax Vivad Se Viswas Scheme, 2020 (hereinafter, the ‘scheme’). The assessee has received Form number 3 from competent authority pursuant to assessee filing of Form nos. 1 and 2. However the assessee candidly admitted that it has not remitted the demanded amount as per Form No. 3 since the last date of payment under the scheme has recently extended by the Government till August 31, 2021.

3.

However taking note that the assessee has already received Form No. 3 from the Department there is no point in keeping the appeal pending. So we allow the assessee to withdraw the appeal, with a caveat that in case if for a some reason the assessee is not able to settle the amount within the due date as prescribed by the Government then the assessee is at liberty to move appropriate application to withdraw this order. We allow the assessee to withdraw the appeal, subject to the caveat (supra). 1 | P a g e

Shweta Chhawchharia A.Y. 2011-12

4.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order is pronounced in the open court on 14th July, 2021.

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