SHRI NAVIN PARMANANDKA,KOLKATA vs. A.C.I.T., CIRCLE--44, KOLKATA

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ITA 949/KOL/2019Status: DisposedITAT Kolkata08 January 2021AY 2013-142 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal, noting that it was no longer necessary to keep the appeal pending. The withdrawal is conditional on the Vivad Se Vishwas Scheme proposal being accepted.

What were the facts?

The assessee filed an appeal before the ITAT for AY 2013-14. The assessee later filed an application to withdraw the appeal, stating a decision to opt for the Direct Tax Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH: KOLKATA

Pronounced: 08.01.2021

ORDER Per Bench: This appeal preferred by the assessee is against the order of Ld. CIT(A)-13, Kolkata dated 01.03.2019 for A Y 2013-14.

2.

None appeared on behalf of the assessee. At the outset, it is noticed that an application for withdrawal of appeal dated 17.12.2020 has been placed in file wherein the assessee has stated that the assessee has decided to opt for Direct Tax Vivad Se Vishwas Scheme, 2020 (hereinafter, the ‘scheme’). Therefore, taking into consideration the fact that since the assessee has decided to opt for the Scheme for the AY 2013-14, there is no point in keeping the impugned appeal pending.

3.

In the light of the aforesaid discussion, we treat this submission of the assessee informing the Tribunal the fact that assessee has decided to opt for the said 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, 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.

Shri Navin Parmanandka, AY 2013-14 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 assssee’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In the result, the appeal of assessee is dismissed as withdrawn.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.

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