What did the Tribunal hold?

The Tribunal allowed the assessees to withdraw their appeals. This was based on the assessees' participation in the Vivad Se Vishwas Scheme and the issuance of Form 3 by the Department.

The assessees had filed appeals before the ITAT. However, they subsequently opted for the Vivad Se Vishwas Scheme, and the competent authority issued Form No. 3.

What were the issues?

Whether assessees who have opted for the Vivad Se Vishwas Scheme can withdraw their pending appeals before the ITAT.

Diva Merchants Pvt. Ltd. vs I.T.O., Ward-14(1) | ITAT Kolkata 2021

Income Tax Appellate Tribunal, “SMC”

Before: Sri Sanjay Garg

Heard together (5 matters)

I.T.A. No.471/Kol/2019

I.T.A. No.1861/Kol/2019

I.T.A. No.1977/Kol/2019

I.T.A. No.2417/Kol/2019

I.T.A. No.1848/Kol/2020

Read from the judgment's own cause title. This page is filed under one of them.

[PAN :ABQPN8514K] ITO, Ward-49(4), Kolkata.………………………………………………………..………..Respondent Appearances by: None Shri Dhrubajyoti Roy, JCIT, DR, appeared on behalf of the Respondent. Date of concluding the hearing : January 15, 2021 Date of pronouncing the order : January 15, 2021 ORDER All these appeals filed by the different assessees are directed against the separate orders 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’).

None appeared on behalf of the assessees. At the outset, it is noticed from the letters of the Ld. AR of the assessees that the assessees have opted for Vivad Se Vishwas Scheme in respect of these appeals and the competent authority has also issued Form no. 3, Therefore, taking into consideration the fact that since the assessees have opted for the “Vivad Se Vishwas Scheme” and Form 3 has been issued by the Department, therefore, I allow the assessees to withdraw the captioned appeals.

In the result, the all appeals of assessees are dismissed as withdrawn.

Kolkata, the 15th January, 2021.

Sd/- [Sanjay Garg] Judicial Member Dated : 15.01.2021 RS

3 1861,1977,2417/Kol/2019 & I.T.A. No.1848/Kol/2020 M/s Shree Bahubali Commodities (P) Ltd, Bishwanath Gourisaria HUF, Kolkata, Diva Merchants Pvt. Ltd., Shri Ravindra Sanghai., Sweta Nangalia, Kolkata Copy of the order forwarded to: 1. (i) M/s Shree Bahubali Commodities (P) Ltd (ii) Bishwanath Gourisaria HUF, Kolkata (iii) Diva Merchants Pvt. Ltd (iv) Shri Ravindra Sanghai (v) Sweta Nangalia, Kolkata 2. (i) ITO, Ward-5(1), Kolkata (ii) ITO, Ward-34(1), Kolkata (iii) ITO, Ward-14(1), Kolkata (iv) ITO, Ward-49(4), Kolkata

3. CIT(A)- 4. CIT- , 5. CIT(DR),

DIVA MERCHANTS PVT. LTD.,KOLKATA vs. I.T.O.,WARD-14(1), KOLKATA

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