SMT. SOMA GARAI,BURDWAN vs. A.C.I.T.,CIRCLE-1, BURDWAN

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ITA 1283/KOL/2019Status: DisposedITAT Kolkata18 February 2021AY 2015-162 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal as the assessee had opted for the Vivad Se Vishwas Scheme. The assessee was granted liberty to recall the order if the scheme proposal was not accepted.

What were the facts?

The assessee filed an appeal for AY 2015-16. The assessee subsequently opted for the Direct Tax Vivad Se Vishwas Scheme, 2020 and filed the necessary forms.

What were the issues?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH: KOLKATA

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

Hearing: 18.02.2021Pronounced: 18.02.2021

ORDER

Per Shri A. T. Varkey, JM:

1.

This is an appeal preferred by the assessee against the order of Ld. CIT(A), Burdwan dated 08.03.2019 for AY 2015-16.

2.

At the outset, Ld. AR for the assessee Shri Miraj D. Shah submitted that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2020 (hereinafter, the ‘scheme’) and had filed Form-1 & Form-2 before the Competent Authority and is awaiting the issue of Form No. 3 from the Competent Authority. Therefore, taking into consideration the fact that since the assessee has opted for the Scheme for the AY 2015-16, there is no point in keeping the impugned appeal pending.

3.

In the light of the aforesaid discussion, we treat this submission of the Ld. AR of the assessee informing the Tribunal the fact that assessee has opted for the said scheme, therefore, we 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.

Smt. Soma Garai, A.Y. 2015-16 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”.

5.

In the result, the appeal of assessee is dismissed as withdrawn. Order is pronounced in the open court.

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