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 the assessee had opted for the Vivad Se Vishwas Scheme. The assessee was granted liberty to seek recall of the order if the scheme proposal was not accepted.

The assessee filed an appeal before the ITAT for AY 2014-15. During the pendency of the appeal, the assessee opted for the Direct Tax Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Manju Baheti vs I.T.O., Ward-49(3) | ITAT Kolkata 2021

Income Tax Appellate Tribunal, “B(SMC

Before: Shri A. T. Varkey, JM]

Pronounced: 06.04.2021

ORDER This is an appeal preferred by the assessee against the order of Ld. CIT(A)-15, Kolkata dated 24.10.2018 for AY 2014-15.

None appeared at the time to hearing. However, the assessee has filed an application dated 23.03.2021, which is available in file, informing that assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2020 (hereinafter, the ‘scheme’). Therefore, taking into consideration the fact that since the assessee has opted for the Scheme for the AY 2014-15, there is no point in keeping the impugned appeal pending.

In the light of the aforesaid discussion, I treat this submission of the assessee informing the Tribunal the fact that assessee has opted for the said scheme, therefore, I allow the assessee to withdraw the impugned appeal. In case, if the competent authority as per the scheme does not accept the assessee’s 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, I allow the assessee to withdraw the captioned appeal.

Manju Baheti, AY 2014-15 4. Needless to say that my aforesaid action allowing the assessee to withdraw the appeal, will not come in the way of the competent authority of Revenue to accept the assssee’s said option/scheme for availing “Vivad Se Vishwas Scheme, 2020”.

In the result, the appeal of assessee is dismissed as withdrawn.

Order is pronounced in the open court.

MANJU BAHETI,KOLKATA vs. I.T.O.,WARD-49(3), KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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