KUSUMLATA SONTHALIA,KOLKATA vs. D.C.I.T.,C(C)-1(4), KOLKATA

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ITA 1191/KOL/2019Status: DisposedITAT Kolkata05 November 2020AY 2015-162 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 allowed the assessee to withdraw the appeal with the condition that if the Vivad Se Vishwas application is not accepted, the appeal can be restored. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT. During the hearing, the assessee submitted that they had applied under the Vivad Se Vishwas Scheme and sought to withdraw the appeal with a condition. The department did not object.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to an application filed under the Vivad Se Vishwas Scheme, pending a decision from the department.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, KOLKATA

Before: Shri J.Sudhakar Reddy, AM & Shri Partha Sarathi Choudhury, JM ]

ORDER

Per Shri Partha Sarathi Choudhury, JM

1.

This appeal preferred by the assessee emanates from the order of Ld. CIT(A),20, Kolkata dated 26-03-2019 for the assessment years 2015-16.

2.

In this case at the very outset, at the time of hearing before us, the Ld. AR of the assessee submitted a written petition seeking that the assessee has filed an application under the Scheme of “The Direct Tax Vivad Se Vishwas Scheme-2020”, but yet to receive Form- 3 from the Ld. PCIT. In this context, the Ld. AR further submitted that the assessee herein may be permitted to withdraw this appeal with the condition/clause that if the application under the Scheme-“The Direct Tax Vivad Se Vishwas Scheme-2020” is not accepted by the Department in such scenario, the assessee may be allowed to restore this appeal. The Ld. DR did not object to the said prayer of the assessee.

3.

We have heard both the parties and perused the relevant records. We direct the assessee to withdraw this appeal, provided that in case the department does not accept the Kusumlata Sonthalia application of the assessee under the scheme, “The Direct Tax Vivad Se Vishwas Scheme- 2020”, then the assessee will be allowed to restore this appeal. We order accordingly.

4.

In the result, the appeal of assessee ( AY 2015-16) is dismissed as withdrawn.

Order is pronounced in the open court on 5th November, 2020

Sd/- Sd/- (J.Sudhakar Reddy) (Partha Sarathi Choudhury) Accountant Member Judicial Member Dated : November, 2020 **PP(Sr.P.S.) Copy of the order forwarded to: 1. Respective Appellant/Assessee: Kusumlata Sonthalia 34 Pankaj Mullick Sarani, Jayantika Apartment, 1st Fl., Kolkata-19. 2 Respondent/Department : DCIT, C.C 1(4), 110 Shantipally, Aaykar Bhawan Poorva, 3rd Floor, Kolkata 3. CIT(A), 4. CIT- , 5. DR, ITAT, Kolkata.

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