SHRI SUBHASH KUMAR SINGHI,SILIGURI vs. ACIT, CIRCLE - 2, SILIGURI

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ITA 1926/KOL/2019Status: DisposedITAT Kolkata08 January 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 was issued. Therefore, it was deemed unnecessary to keep the appeals pending.

What were the facts?

The assessee filed two appeals before the ITAT for AY 2015-16. The assessee subsequently opted for the Direct Tax Vivad Se Vishwas Act and received Form No. 3 from the competent authority.

What were the issues?

The primary issue was whether the appeals should be kept pending or dismissed given the assessee's opting for the Vivad Se Vishwas scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH: KOLKATA

Pronounced: 08.01.2021

Heard together (3 matters)

ITA No. 1926/Kol/2019
ITA No.2322/Lol/2018
I.T.A. No.2322/Kol/2018

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

ORDER Per Bench: Both these appeals preferred by the assessee are against the separate orders of Ld. CIT(A), Siliguri dated 29.05.2019 and 07.09.2018 for AYs 2015-16.

2.

None appeared on behalf of the assessee. At the outset, it is noticed from the letter of the assessee dated 25.12.2020 that the assessee had filed Form 1 and 2 under the Direct Tax Vivad Se Vishwas Act in respect of both these appeals 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 Scheme for the AY 2015-16, there is no point in keeping the impugned appeals 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In the result, both the appeals of assessee are dismissed as withdrawn. Order is pronounced in the open court.

Sd/- (J. Sudhakar Reddy) Sd/- (A. T. Varkey) Accountant Member Judicial Member Dated: 8th January, 2021 Subhash Kumar Singhi, AY 2015-16 Jd.(Sr.P.S.) Copy of the order forwarded to:

1. 1. Appellant – Shri Subhash Kumar Singhi, Arhint Courier Service, Nanpath Bhawan, Seth Srital Market, Siliguri-734001. 2 Respondent – ACIT, Circle-2, Siliguri.

3. The CIT(A) – Siliguri (sent through e-mail)

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