DOCTOR DIPAK KUMAR DAS,MIDNAPORE vs. ACIT, CIRCLE - 1, MIDNAPORE

ITA 25/KOL/2019Status: DisposedITAT Kolkata09 December 2020AY 2011-122 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn. However, it was stipulated that the appeal would be restored if the assessee's application under the "Vivad Se Vishwas Scheme" was not approved by the authorities.

What were the facts?

The assessee filed an appeal with a delay of 40 days, which was condoned. The assessee then stated they were availing the "Vivad Se Vishwas Scheme" and requested the appeal be dismissed as withdrawn, with a condition for restoration.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to participation in the "Vivad Se Vishwas Scheme" and the condition for its restoration.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘C’ BENCH, KOLKATA

Before: Sri J. Sudhakar Reddy & Sri S.S. Godara

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA (Virtual Court) (Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Godara, Judicial Member) Assessment Year: 2011-12 Doctor Dipak Kumar Das..................................................................................................Appellant [PAN: ADFPD 9296 F] Vs. ACIT, Circle-1, Midnapore.....………………..…...............................................................Respondent Appearances by: None appeared on behalf of the Assessee. Sh. Supriyo Pal, Addl. CIT, appeared on behalf of the Revenue. Date of concluding the hearing : December 3rd, 2020 Date of pronouncing the order : December 9th, 2020 ORDER Per J. Sudhakar Reddy, AM:

This is an appeal filed by the assessee directed against the order of the Learned Commissioner of Income Tax (Appeals)-11, Kolkata, [hereinafter the “CIT(A)”], passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dated 24.07.2018 for the Assessment Year 2011-12.

2. There is a delay of 40 days in filing of the appeal. After perusing the condonation petition explaining the reason for the delay, we are convinced that the assessee was prevented by sufficient cause from filing of the appeal within time. Hence we condone the delay and admit the appeal.

The ld. Counsel for the assessee submitted that the assessee is availing the “Vivad Se Vishwas Scheme” and has filed an application in this regard. He wanted an adjournment or in the alternative pleaded for protection that, if its application under the scheme is rejected by the authorities, the appeal may be restored. He submitted that if such an assurance is recorded in the order, he would withdraw this appeal before the Tribunal. The ld. D/R had no objection.

Assessment Year: 2011-12 Doctor Dipak Kumar Das. 3. After hearing the ld. D/R, we dismiss this appeal as withdrawn with the condition that the same shall be restored in case the authorities do not approve the application filed by the assessee for resolution of the dispute under “Vivad Se Vishwas Scheme”.

In the result, the appeal filed by the assessee is dismissed as withdrawn. Kolkata, the 9th December, 2020. Sd/- Sd/- [S.S. Godara] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated: 09.12.2020 Bidhan (P.S.) Copy of the order forwarded to:

1. 1. Doctor Dipak Kumar Das, 375, Michael Madhusudan Nagar, Midnapore-721 001.

2. ACIT, Circle-1, Midnapore.

3. CIT(A)-11, Kolkata. (sent through mail) 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata. (sent through mail)

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