ALOK KUNDU,HOWRAH vs. I.T.O WD - 47, KOLKATA
What did the Tribunal hold?
The Tribunal allowed the assessee to withdraw the appeal as the assessee intended to opt for the Vivad Se Vishwas Scheme. The Tribunal clarified that this withdrawal would not prejudice the Revenue's decision on the scheme.
What were the facts?
The assessee filed an appeal before the ITAT for AY 2007-08. At the time of hearing, the assessee's representative informed the Tribunal that the assessee intended to avail the benefit of the Direct Tax Vivad Se Vishwas Scheme, 2020.
What were the issues?
Whether the appeal should be kept pending when the assessee intends to settle the dispute under the Vivad Se Vishwas Scheme.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “B (SMC
Before: Shri A. T. Varkey, JM]
ORDER This is an appeal preferred by the assessee against the order of Ld. CIT(A)-14, Kolkata dated 19-03-2019 for the assessment year 2007-08.
At the outset, Ld. AR of the assessee Shri Manish Tiwari brought to our notice that assessee is opting/opted to avail the benefit of Direct Tax Vivad Se Vishwas Scheme, 2020 (hereinafter, the ‘scheme’). In the light of the aforesaid submission since the assessee intends to opt for the said scheme under Direct Tax Vivad Se Vishwas Scheme, 2020, there is no point in keeping the impugned appeal pending.
In the light of the aforesaid discussion and the fact that assessee intends to opt for the said scheme, therefore, we allow the assessee to withdraw the impugned appeal. In case, if the competent authority as per the scheme does not accept the assessee’s intention to opt for the Vivad Se Vishwas Scheme, 2020, then the assessee is at liberty to move an application for recalling this order. With the aforesaid caveat, we allow the assessee to withdraw the captioned appeal.
Alok Kundu, AY : 2007-08 4. Needless to say that our aforesaid action allowing the assessee to withdraw the appeal, will not come in the way of the competent authority of Revenue to accept the assessee’s said option/scheme for availing “Vivad Se Vishwas Scheme, 2020’.
In the result, the appeal of assessee is dismissed as withdrawn.
Order is pronounced in the open court on 25th September, 2020
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