RATNA CHOWDHURY,BISHNUPUR vs. I.T.O.,WARD-3(3), BANKURA

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ITA 224/KOL/2020Status: DisposedITAT Kolkata08 January 2021AY 2016-172 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal condoned the delay and allowed the assessee to withdraw the appeal as they had opted for the Vivad Se Vishwas Scheme. The assessee can move to recall the order if the scheme is not accepted.

What were the facts?

The assessee filed an appeal which was time-barred by four days. The assessee later opted for the Direct Tax Vivad Se Vishwas Scheme, 2020 and sought to withdraw the appeal.

What were the issues?

Whether the appeal should be withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.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, “B” BENCH: KOLKATA

Pronounced: 08.01.2021

ORDER Per Bench: This appeal preferred by the assessee is against the order of Ld. CIT(A), Durgapur dated 25.11.2019 for A Y 2016-17. Appeal of the assessee is time barred by four days and condonation petition has been filed. After perusing the same, we condone the delay and admit the appeal for hearing.

2.

None appeared on behalf of the assessee. At the outset, it is noticed that an application for withdrawal of appeal dated 16.09.2020 has been placed in file wherein the assessee has stated that the assessee had opted for Direct Tax Vivad Se Vishwas Scheme, 2020 (hereinafter, the ‘scheme’) and had filed Form-1 & Form-2 before the Competent Authority and is awaiting the issue of Form No. 3 from the Competent Authority. Therefore, taking into consideration the fact that since the assessee has opted for the Scheme for the AY 2016-17, 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 opted 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.

Ratna Chowdhury, AY 2016-17 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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