PAWAN KUMAR MUNDHRA,KOLKATA vs. D.C.I.T.,CIRCLE-3(1), SILIGURI

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ITA 200/KOL/2019Status: DisposedITAT Kolkata03 February 2021AY 2015-162 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme and Form 3 had been issued. Therefore, there was no point in keeping the appeal pending.

What were the facts?

The assessee filed an appeal before the ITAT. The assessee subsequently opted for the Direct Tax Vivad Se Vishwas Scheme and received Form No. 3 from the competent authority.

What were the issues?

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

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B”

Before: Sri J. Sudhakar Reddy & Sri Sanjay Garg

Appearances by: None Shri Dhrubojhoti Roy, JCIT, DR, appeared on behalf of the Respondent. Date of concluding the hearing : January 22, 2021 Date of pronouncing the order : February 03, 2021 ORDER Per Bench:- This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals) (hereinafter the ‘ld. CIT(A)’) passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’).

2.

None appeared on behalf of the assessees. At the outset, it is noticed from the letters of the Ld. AR of the assessee that the assessee had filed Form 1 and 2 under the Direct Tax Vivad Se Vishwas Act in respect of this appeal and the competent authority has issued Form no. 3, a copy of the said letter along with Form No. 3 is available in file, which is before us. Therefore, taking into consideration the fact that since the assessee has opted for the “Vivad Se Vishwas Scheme”, there is no point in keeping the impugned appeal pending. In the light of the aforesaid discussion and the fact that assessee has opted for the said scheme and Form 3 has been issued by the Department, therefore, we allow the assessee to withdraw the impugned appeals.

3.

In the result, the appeal of assessee is dismissed as withdrawn.

Kolkata, the 3rd February, 2021.

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