SMT.RENUKA JANA,PURBA MEDINIPUR vs. I.T.O.,WARD-27(2), HALDIA

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ITA 151/KOL/2020Status: DisposedITAT Kolkata28 January 2021AY 2016-172 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal allowed the assessee to withdraw the appeal, noting that the scheme election made the appeal redundant. The order was passed with a caveat that the assessee could seek recall if the scheme was not accepted.

What were the facts?

The assessee's appeal was listed for hearing. However, the assessee's authorized representative informed the tribunal that the assessee had opted for the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether an appeal should be withdrawn when the assessee has opted for the Vivad Se Vishwas Scheme.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

Pronounced: 28.01.2021

ORDER

Per Shri A. T. Varkey, JM:

1.

This appeal preferred by the assessee is against the order of Ld. CIT(A)-7, Kolkata dated 01.11.2019 for AY 2016-17.

2.

None appeared on behalf of the assessee. However, it is noticed from a letter dated 22.01.2021 of the Ld. AR of the assessee Shri S. K. Tulsiyan that the assessee has opted for the Vivad Se Vishwas Scheme, 2020 (hereinafter referred to as the ‘Scheme’). Taking into consideration the fact that since the assessee has opted for the Scheme in respect of this appeal, there is no point in keeping the impugned appeal pending.

3.

In the light of the aforesaid discussion, we treat this letter of the Ld. AR of the assessee informing the Tribunal the fact that assessee has opted for the 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, or if the assessee changes her mind later not to opt for the scheme for any reasons, then the assessee is at liberty to move an application for recalling this order. With the aforesaid caveat, we allow the assessee to withdraw the captioned appeal.

Smt. Renuka Jana, A.Y. 2016-17 4. Needless to say that our aforesaid action allowing the assessee to withdraw the appeal, will not come in the way of the competent authority of Revenue to accept the assessee’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.

Sd/- Sd/- (J.S. Reddy) (A. T. Varkey) Accountant Member Judicial Member Dated: 28.01.2021 JD, Sr. PS Copy of the order forwarded to:

1. 1. Appellant- Smt. Renuka Jana, Serpur, Contai, Dist. Purba Medinipur, Pin-721401.

2. Respondent – ITO, Ward-27(2), Kolkata.

3. The CIT(A)- 7, Kolkata (sent through e-mail) 4. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail)

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