SANGITA JALAN,DINAJPUR vs. I.T.O.WARD-3(4) & TPS, DAKSHIN DINAJPUR

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ITA 956/KOL/2019Status: DisposedITAT Kolkata25 February 2021AY 2015-162 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal, acknowledging her compliance with the Vivad Se Vishwas Scheme. The appeal was dismissed with liberty to restore it if issues arose with the certificate issuance.

What were the facts?

The assessee decided to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020 and filed the necessary declarations. However, the Designated Authority had not yet issued the certificate in Form No. 3.

What were the issues?

Whether the appeal should be withdrawn or dismissed given the assessee's intent to settle under the Vivad Se Vishwas Scheme and the pending certificate issuance.

Which sections of the Income-tax Act were involved?

Section 5(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH ‘(SMC

Before: SHRI P.M. JAGTAP, HON’BLE(KZ)]

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘(SMC)’, KOLKATA [BEFORE SHRI P.M. JAGTAP, HON’BLE VICE PRESIDENT (KZ)] [THROUGH VIRTUAL COURT] Assessment Year: 2015-16 Smt. Sangita Jalan.................................................................................................................Appellant Kushmandi, Dinajpur (S) – 733 132. [PAN: ACPPJ 2792 P] Vs ITO, Ward – 3(4) & TPS, Dinajpur (S)...................………………………………………....Respondent Appearances by: None appearing on behalf of the Assessee. Smt. Ranu Biswas, ACIT, Sr. DR appearing on behalf of the Revenue. Date of concluding the hearing : February 25, 2021 Date of pronouncing the order : February 25, 2021 ORDER

This appeal filed by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals), Jalpaiguri dated 12.03.2019.

2.

In this case, the assessee submitted that she has decided to settle the dispute involved in the appeal under the Direct Tax Vivad Se Vishwas Act, 2020. She also stated that he 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 the assessee under the same Scheme.

Assessment Year: 2015-16 Smt. Sangita Jalan 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 of the assessee is dismissed as withdrawn. Order Pronounced in the Open Court on 25th February, 2021.

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