What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. Subsequently, the assessee sought to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme.

The assessee filed an appeal with a significant delay of 155 days, which was condoned by the Tribunal. The assessee later opted for the Vivad Se Vishwas Scheme 2020.

What were the issues?

The primary issue was the delay in filing the appeal, which was condoned. The subsequent withdrawal of the appeal due to the Vivad Se Vishwas Scheme rendered the merits of the case moot.

Adarsh Sadani vs ITO | ITAT Kolkata 2021

Income Tax Appellate Tribunal, KOLKATA BENCH “SMC” KOLKATA

Before: Shri SANJAY GARG

आदेश /O R D E R The present appeal has been preferred by the assessee against the order dated 11.06.2019 of the Commissioner of Income-tax (Appeals)-17, Kolkata [hereinafter referred to as ‘CIT(A)’].

It transpires at the outset that the assessee’s appeal suffer from 155 days’ delay in filing stated to be attributable to communication gap with the arguing counsel and in compilation of necessary record. Learned DR is equally fair in not disputing all these averments. I therefore condone the 155 days’ delay in this assessee’s appeal. The same is taken up for adjudication on merits.

Adarsh Sadani Vs. ITO, Wd-10(3),Kol. Page 2 3. At the outset, the assessee has opted for “Viviad Se Vishwas Scheme 2020” and, therefore, he intends to withdraw the present appeal by filing a separate application dated 06.01.2021 for withdrawal of the appeal. The Ld. DR has no objection for the said withdrawal.

In view of the above, the appeal of the assessee is hereby dismissed as ‘Withdrawn’.

ADARSH SADANI,KOLKATA vs. ITO, WARD-10(3), KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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