SOUMEN KUMAR DUTTA,KOLKATA vs. ITO, WARD - 22(3), KOLKATA, KOLKATA

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ITA 1752/KOL/2018Status: DisposedITAT Kolkata08 January 2021AY 2014-152 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The Tribunal dismissed the appeal as withdrawn, with the condition that it would be restored if the Vivad Se Vishwas application was not approved by the authorities.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order. The assessee applied for the Vivad Se Vishwas Scheme and requested an adjournment or restoration of the appeal if the scheme application was rejected.

What were the issues?

Whether the appeal should be dismissed as withdrawn, with a conditional restoration clause, based on the assessee's application under the Vivad Se Vishwas Scheme.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, KOLKATA ‘C’ BENCH, KOLKATA

Before: Sri J. Sudhakar Reddy & Sri Aby T. Varkey

Appearances by: None appeared on behalf of the Assessee. Sh. Supriyo Pal, Addl. CIT, Sr. DR, appeared on behalf of the Revenue. Date of concluding the hearing : January 4th, 2021 Date of pronouncing the order : January 8th, 2021 ORDER Per J. Sudhakar Reddy, AM:

This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals)-6, Kolkata, [hereinafter the “CIT(A)”], passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dated 14.06.2018 for the Assessment Year 2014-15.

2.

None appeared on behalf of the assessee. The assessee has filed an application availing the “Vivad Se Vishwas Scheme, 2020”. He wanted an adjournment or in the alternative pleaded for protection that, if its application under the scheme is rejected by the authorities, the appeal may be restored. He submitted that if such an assurance is recorded in the order, he would withdraw this appeal before the Tribunal. The ld. DR had no objection.

3.

After hearing the ld. D/R, we dismiss this appeal as withdrawn with the condition that the same shall be restored in case the authorities do not approve the application filed by the assessee for resolution of the dispute under “Vivad Se Vishwas Scheme, 2020”.

Assessment Year: 2014-15 Soumen Kumar Dutta. 4. In the result, appeal of the assessee is dismissed as withdrawn. Kolkata, the 8th January, 2021. Sd/- Sd/- [Aby T. Varkey] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated: 08.01.2021 Bidhan (P.S.) Copy of the order forwarded to:

1. 1. Soumen Kumar Dutta, 12, Nabapally Road, Bangur, Kolkata-700 055.

2. ITO, Ward-22(3), Kolkata.

3. CIT(A)-6, Kolkata. (sent through mail) 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata. (sent through mail)

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