SHRI MANISH HIRAWAT,KOLKATA vs. A.C.I.T., CIRCLE-61, KOLKATA

PDF · subscribers
ITA 89/KOL/2019Status: DisposedITAT Kolkata08 January 2021AY 2015-162 pages
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, it was deemed unnecessary to keep the appeal pending.

What were the facts?

The assessee filed an appeal before the ITAT. Subsequently, the assessee opted for the Direct Tax Vivad Se Vishwas Act and received Form No. 3 from the department. No one appeared on behalf of the assessee during the hearing.

What were the issues?

The primary issue was whether the appeal should be kept pending when the assessee had opted for a dispute resolution 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: 08.01.2021

ORDER Per Bench: This is an appeal preferred by the assessee against the order of Ld. CIT(A)- 19, Kolkata dated 16.11.2018 for AY 2015-16.

2.

None appeared on behalf of the assessee. At the outset, it is noticed from the letter of the assessee dated 21.12.2020 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 Scheme for the AY 2015-16, 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 appeal.

3.

In the result, the appeal of assessee is dismissed as withdrawn. Order is pronounced in the open court.

Sd/-(J.S. Reddy) Sd/- (A. T. Varkey) Accountant Member Judicial Member Dated: 08.01.2021 1 | P a g e Shri Manish Hirawat, A.Y. 2015-16 JD, Sr. PS Copy of the order forwarded to:

1. 1. Appellant- Shri Manish Hirawat, 1A, Ashutosh Mukherjee Road, 4th floor, Kolkata-700 020.

2. Respondent – ACIT, circle-61, Kolkata 3. The CIT(A)- 19, Kolkata (sent through e-mail) 4. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail)

Recent GST High Court judgments

Search GST case law →