SHRI PRADIP KUMAR BANNERJEE,KOLKATA vs. I.T.O.,WARD-22(3), KOLKATA

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ITA 1533/KOL/2019Status: DisposedITAT Kolkata20 October 2020AY 2011-122 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal dismissed the appeal as withdrawn. However, it was restored if the assessee failed to avail the settlement under the 'Vivad Se Vishwas Scheme' for technical reasons.

What were the facts?

The assessee's appeal for assessment year 2011-12 was against a penalty order under section 271(1)(c). The assessee informed the tribunal that they were availing settlement under the 'Vivad Se Vishwas Scheme'.

What were the issues?

The primary issue was the pendency of the appeal in light of the assessee opting for the 'Vivad Se Vishwas Scheme'.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “VIRTUAL B” KOLKATA

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

Miss. Sukanya Dutta, A.R अपीलाथ� क� ओर से/By Appellant Smt. Ranu Biswas Addl. CIT-DR ��यथ� क� ओर से/By Respondent 20-10-2020 सुनवाई क� तार�ख/Date of Hearing 20-10-2020 घोषणा क� तार�ख/Date of Pronouncement आदेश /O R D E R PER S.S.Godara, Judicial Member:- This assessee’s appeal for assessment year 2011-12 arises against the Commissioner of Income Tax (Appeals)-6 Kolkata’s order dated 13.03.2019 passed in case No. CIT(A),Kol-6/10053/2017-18 involving penalty proceedings u/s 271(1)(c) of the Income Tax Act, 1961; in short ‘the Act’. Heard both the parties. Case file perused.

Assessment Year 2011-12 Sh. Pradip Kumar Bannerjee Vs ITO Wd-22(3), Kol. Page 2 2. Learned Counsel submitted at the outset that the assessee is availing settlement under the “Vivad Se Vishwas Scheme”. It has also filed an application dated 25.02.2020 to this effect. Learned departmental representative does not raise any objection.

3.

After hearing foregoing rival submissions, we dismiss the instant appeal as withdrawn with a rider that the same shall be restored in case the assessee fails to avail its settlement under the “Vivad Se Vishwas Scheme” for technical reasons.

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