SMT. RINA AGARWAL,KOLKATA vs. I.T.O.,WARD-43(2), KOLKATA

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ITA 889/KOL/2019Status: DisposedITAT Kolkata18 August 2021AY 2015-162 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had complied with the Vivad Se Vishwas scheme and remitted the tax. Therefore, there was no reason to keep the appeal pending.

What were the facts?

The assessee opted for the Direct Tax Vivad Se Vishwas Act, 2020 scheme and filed the necessary forms. She remitted the tax as per the scheme and subsequently filed Form No. 4.

What were the issues?

Whether the appeal should be kept pending after the assessee opted for and complied with the Vivad Se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH: KOLKATA

Before: Shri P. M .Jagtap, Vice-(KZ) & Shri A. T. Varkey, JM]

Pronounced: 18.08.2021

ORDER Per Shri A. T. Varkey, JM:

This appeal has been preferred by the assessee against the order of the Ld. PCIT-15, Kolkata dated 13.03.2019.

2.

None appeared for the appellant. However, from a perusal of a letter dated 05.08.2021 from the assessee reveals that she has opted for the scheme as per Direct Tax Vivad Se Vishwas Act, 2020 (hereinafter, the ‘scheme’) and pursuant to the same, she has filed Form-1 and Form-2 which has been accepted by the Competent Authority by issuing Form No.3. According to the assessee, she has remitted the tax as shown in Form No.3 and thereafter has filed Form No.4.

3.

In the light of the aforesaid facts, that the assessee has remitted the tax as shown in Form No.3 and has filed Form No.4, there is no point in keeping the appeal pending. Therefore, we allow the assessee’s application for withdrawal of the appeal.

Smt. Rina Agarwal Assessment Year: 2015-16

4.

In the result, the appeal of assessee is dismissed as withdrawn.

Order is pronounced in the open court on 18th August, 2021.

Sd/- Sd/- (P. M. Jagtap) (A. T. Varkey) Vice-President Judicial Member Dated: 18.08.2021 RS Copy of the order forwarded to:

1. 1. Appellant- Smt. Rina Agarwal, Block XI, Flat No.32, Shrachi Garden, 251/1, Nagendranath Road, Kolkata-700028.

2. Respondent – ITO, Ward-43(2), Kolkata 3. The CIT(A)- , Kolkata 4. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail)

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