ANITA HIMATSINGKA,KOLKATA vs. A.C.I.T., CIRCLE-34, KOLKATA

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ITA 2155/KOL/2019Status: DisposedITAT Kolkata04 March 2021AY 2015-162 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad Se Viswas Scheme and therefore, there was no point in keeping the appeal pending. The assessee was allowed to withdraw the appeal.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2015-16. The assessee subsequently opted for the Direct Tax Vivad Se Viswas Scheme, 2020.

What were the issues?

Whether the appeal should be kept pending when the assessee has opted for the Vivad Se Viswas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH: KOLKATA

Before: Shri J. Sudhakar Reddy, AM & Shri A. T. Varkey, JM]

Pronounced: 04.03.2021

ORDER Per Shri A. T. Varkey, JM:

This is an appeal preferred by the assessee is against the order of Ld. CIT(A)-10, Kolkata dated 22.07.2019 for Assessment year 2015-16.

2.

At the outset, it has brought to our notice that the assessee has opted for Direct Tax Vivad Se Viswas Scheme, 2020 (hereinafter, the ‘scheme’). So there is no point in keeping the appeal pending. In the light of the said facts, we allow the assessee to withdraw the appeal with a caveat that in case if the competent authority under the scheme, does not accept the proposal of assessee to opt for the scheme, then the assessee is at liberty to move appropriate application to re-call this order. In the light of the aforesaid facts, we allow the assessee to withdraw this appeal.

3.

Needless to say, this action of ours will not preclude the competent authority to accept the Form no. 1 & 2 filed by the assessee.

Anita Himatsingka A.Y. 2015-16 4. In the result, the appeal of the assessee is dismissed as withdrawn.

Order is pronounced in the open court.

Sd/- Sd/- (J.S. Reddy) (A. T. Varkey) Accountant Member Judicial Member Dated: 04.03.2021 SB, Sr. PS Copy of the order forwarded to:

1.

Appellant- Anita Himatsingka, 6, Old Post Office Street, Temple Chambers, Kolkata-700001

2. Respondent – ACIT, Circle-34, Kolkata 3. The CIT(A)- 10, Kolkata (sent through e-mail) 4. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail)

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