What did the Tribunal hold?

The tribunal dismissed the appeal as withdrawn with the condition that it would be restored if the assessee's application under the 'Vivad Se Vishwas Scheme' was not approved by the authorities.

The assessee filed an appeal against the CIT(A)'s order. The assessee informed the tribunal that they were availing the 'Vivad Se Vishwas Scheme' and requested that the appeal be restored if their application under the scheme was rejected.

What were the issues?

Whether the appeal should be dismissed as withdrawn, with a provision for restoration if the 'Vivad Se Vishwas Scheme' application fails.

Jagesh Kumar Worah, Asansol vs A.C.I.T., Circle-2, Asansol | ITAT Kolkata 2021

Income Tax Appellate Tribunal, KOLKATA ‘B’ BENCH, KOLKATA

Before: Sri J. Sudhakar Reddy, Hon’ble & Sri Aby T. Varkey, Hon’ble

order : February 25th, 2021 ORDER PER BENCH: The appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals), Asansol (hereinafter the “ld.CIT(A)”) passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dated 25.02.2019 for the Assessment Year 2015-16.

The ld. Counsel for the assessee submitted that the assessee is availing the “Vivad Se Vishwas Scheme” and has filed an application in this regard. He pleaded for protection that if its application under the scheme is rejected by the authorities, the appeal may be restored. He submitted that if such an assurance is recorded in the order, he would withdraw this appeal before the Tribunal. The ld. D/R had no objection.

After hearing rival contentions, we dismiss this appeal as withdrawn with the condition that the same shall be restored in case the authorities do not approve the application filed by the assessee for resolution of the dispute under “Vivad Se Vishwas Scheme”.

In the result, appeal of the assessee is dismissed as withdrawn. Kolkata, the 25th day of February, 2021.

Sd/- Sd/- [Aby T. Varkey] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated : 25.02.2021 SC, Sr. P.S.

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Shri Jagesh Kumar Worah Assessment Year: 2015-16 Copy of the order forwarded to: 1. Shri Jagesh Kumar Worah, Court More, P.O. Asansol, Burdwan – 713304. 2. ACIT, Circle – 2, Asansol. 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata.

JAGESH KUMAR WORAH,ASANSOL vs. A.C.I.T.,CIRCLE-2, ASANSOL

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