SHRI BUDHRAJ AGARWAL,JALPAIGURI vs. I.T.O.,WARD-1(1), JALPAIGURI

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ITA 652/KOL/2019Status: DisposedITAT Kolkata25 February 2021AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. The appeal was dismissed as withdrawn with liberty to seek restoration if issues arose with the Vivad Se Vishwas certificate.

What were the facts?

The assessee wished to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020. The assessee had filed the necessary declarations but had not yet received the certificate from the Designated Authority.

What were the issues?

The primary issue was the assessee's intention to settle the dispute under the Vivad Se Vishwas scheme and the procedural status of that settlement.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A(SMC

Before: Shri P.M. Jagtap, Vice-

This appeal filed by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals), Jalpaiguri dated 23.01.2019.

2.

In this case, the ld. Authorized Representative of the assessee submitted that the assessee has decided to settle the dispute involved in the said appeal under the Direct Tax Vivad Se Vishwas Act, 2020 and has duly filed the declarations in Form No. 1 and Form No. 2 but the Designated Authority has not issued the certificate in Form No. 3 as per Section 5(1) of the Scheme so far determining the tax payable by him under the same Scheme.

Assessment Year: 2014-2015 Shri Budhraj Agarwal

3.

Keeping in view these facts and circumstances of the case including especially the fact that the assessee has duly complied with the necessary requirements under Vivad Se Vishwas Scheme, 2020, I permit the assessee to withdraw this appeal and dismiss the appeal with the liberty to the assessee that in case, there is any problem in issuance of the certificate in Form No. 3 by the Designated Authority or any other such situation making the assessee not eligible to opt for the Vivad Se Vishwas Scheme, 2020, he will have the liberty to approach this Tribunal with a request for restoration of this appeal.

4.

In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open Court on February 25, 2021.

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