SMT. KUSUM AGARWAL,KOLKATA vs. ITO, WARD - 51(4), KOLKATA

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ITA 2679/KOL/2018Status: DisposedITAT Kolkata21 June 2021AY 2014-152 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 Form 3 was issued by the Department. Therefore, the appeal was allowed to be withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT against an order of the CIT(A). The assessee subsequently opted for the Direct Tax Vivad Se Vishwas Scheme.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Act

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B”

Before: Sri J. Sudhakar Reddy & Sri Sanjay Garg

Before Sri J. Sudhakar Reddy, Accountant Member & Sri Sanjay Garg, Judicial Member Assessment Year: 2014-15 Smt. Kusum Agarwal…………………………………..…………………Appellant Rukmani Parasmani, 92/4A, Moulana Abul Kalam Azad Sarani, 8th Floor, Flat No.8RB, Kolkata-700054 [PAN:AEWPA2681M] vs. ITO, Ward-51(4), Kolkata………………………………...………..…..Respondent Appearances by: Shri Abhishek Bansal, AR, appeared on behalf of the appellant. Shri Jayanta Khanra, JCIT, DR, appeared on behalf of the Respondent. Date of concluding the hearing : April 30, 2021 Date of pronouncing the order : June 21, 2021 ORDER The present appeal has been preferred by the assessee against the order dated 18.09.2018 of the Commissioner of Income Tax (Appeals)-15, Kolkata.

2.

At the outset, it is noticed from the letter of the Ld. AR of the assessee 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 “Vivad Se Vishwas Scheme”, there is no point in keeping the impugned appeal pending. In the light of the aforesaid discussion and on 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.

Assessment Year: 2014-15 Smt. Kusum Agarwal

3.

In the result, the appeal of assessee is dismissed as withdrawn. Order is pronounced in the open court on 21.06.2021.

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