M/S ROHIT BIHANI HUF,KOLKATA vs. I.T.O.,WARD-36(1), KOLKATA
What did the Tribunal hold?
The Tribunal noted that the assessee had already availed the Vivad Se Vishwas Scheme and received Form No. 3. Therefore, no useful purpose would be served by keeping the appeal pending.
What were the facts?
The assessee filed an appeal against the CIT(A)'s order. The assessee's counsel submitted that the assessee had availed the Vivad Se Vishwas Scheme 2020 and intended to withdraw the appeal upon submission of the relevant form.
What were the issues?
The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee availing the Vivad Se Vishwas Scheme.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, BENCH “SMC” KOLKATA
Before: Shri Sanjay Garg
आदेश /O R D E R The present appeal has been preferred by the assessee against the order dated 29-11-2019 of the Commissioner of Income Tax (Appeals), 10, Kolkata [hereinafter referred to as ‘CIT(A)’]. 2. None has put in appearance on behalf of the assessee. However, an application has been moved through his Learned Counsel stating that the assessee has availed the “Vivad Se Vishwas Scheme 2020” . It has been further submitted that the appeal will be withdrawn as soon as Form No. 4 is submitted to the concerned authority. Since the assessee has already availed Vivad Se Vishwas Scheme 2020 and Form No. 3 has been received, therefore, in my view no useful purpose will be served in further keeping pending this appeal. Accordingly, the appeal of the assessee is dismissed as
M/s. Rohit Bihani HUF Page 2 withdrawn on account of assessee has already availed Vivad Se Vishwas Scheme (VSVS) 2020. However, said withdrawal will be subject to the condition that if somehow, for any reason whatsoever the assessee failed to avail the benefit of Vivad Se Vishwas Scheme (VSVS) 2020, then assessee will be at liberty to get his appeal restored. With the above observations the appeal of the assessee is treated as withdrawn. The appeal of the assessee is dismissed as withdrawn Order pronounced in open court at the time of hearing on 30-06-2021
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