ASWANI KUMAR LOHIA,KOLKATA vs. I.T.O.,WARD-9(4), KOLKATA

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ITA 1675/KOL/2019Status: DisposedITAT Kolkata25 September 2020AY 2013-142 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal allowed the assessee to withdraw the appeal, noting that there was no point in keeping it pending if the assessee intended to opt for the Vivad Se Vishwas Scheme. The assessee was granted liberty to move for recalling the order if the scheme was not accepted.

What were the facts?

The assessee filed an appeal before the ITAT for assessment year 2013-14. At the outset, the assessee's counsel 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 opt for 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]

Pronounced: 25.09.2020

ORDER

Per Shri A.T.Varkey, JM

1.

This is an appeal preferred by the assessee against the order of Ld. CIT(A)-23, Kolkata dated 24-06-2019 for the assessment year 2013-14.

2.

At the outset, Ld. AR of the assessee Shri Subash Agarwal 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.

3.

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.

AShwani Kumar Lohia, AY : 2013-14 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’.

5.

In the result, the appeal of assessee is dismissed as withdrawn.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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