CHANDANA MAI,ASANSOL vs. I.T.O.,WARD-2(2), ASANSOL

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ITA 310/KOL/2020Status: DisposedITAT Kolkata07 October 2020AY 2011-122 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal allowed the assessee to withdraw the appeals based on their opting for the Vivad Se Viswas Scheme. The assessee was granted liberty to move for recalling the orders if the scheme authorities did not accept their declarations.

What were the facts?

The assessee had filed appeals against orders confirming penalties under sections 271A and 271B of the Income Tax Act. The assessee informed the tribunal that they had opted for the Direct Tax Vivad Se Viswas Scheme, 2020, and had filed the necessary declarations.

What were the issues?

Whether the appeals should be kept pending when the assessee has opted for the Vivad Se Viswas Scheme. The applicability and acceptance of the Vivad Se Viswas Scheme for resolving the pending appeals.

Which sections of the Income-tax Act were involved?

Section 271A,Section 271B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH: KOLKATA

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

ORDER Per Shri A.T. Varkey, JM:

These are two appeals preferred by the assessee against the separate orders of Ld. CIT(A)-Asansol dated 16.01.2020 for A.Y. 2011-12 confirming the order of the Assessing Officer u/s 271A and 271B of the Income Tax Act, 1961 (in short the Act).

2.

At the outset, the Ld. Counsel for the assessee Shri U. Dasgupta brought to our notice that the assessee has opted for the Direct Tax Vivad Se Viswas Scheme, 2020 (hereinafter, the ‘scheme’). According to the counsel, the assessee has filed declaration in Form 1 and 2 before the competent authority and is awaiting Form 3 from the competent authority. In the light of the aforesaid fact since the assessee intends to opt and has already taken steps as per the scheme of Direct Tax Vivad Se Viswas Scheme, 2020, there is no point keeping the impugned appeals pending.

3.

In the light of the aforesaid discussion, we treat this submission informing us the fact that assessee has opted for the scheme by filing Form-1 & Form-2, we allow the assessee to withdraw the impugned appeals. In case, if the competent authority as & 310/Kol/2020 Chandana Mai A.Y. 2011-12 per the scheme does not accept the assessee’s action of filing Form 1 and 2 of the Vivad Se Viswas Scheme, 2020, then the assessee is at liberty to move applications for recalling these orders for both appeals. With the aforesaid caveat, we allow the assessee to withdraw the captioned appeals.

4.

Needless to say that our aforesaid action allowing the assessee to withdraw the appeals, will not preclude the competent authority of Revenue to accept the assessee’s said option / scheme for availing “Vivad Se Viswas Scheme, 2020”.

5.

In the result, appeals of the assessee are dismissed as withdrawn.

Order is pronounced in the open court on 07.10.2020.

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