SOVEET GUPTA,SILIGURI vs. ITO, WARD - 1(2), SILIGURI

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ITA 1785/KOL/2019Status: DisposedITAT Kolkata25 September 2020AY 2013-142 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 appeals in light of their intention to opt for the Vivad Se Vishwas Scheme. The withdrawal is subject to the competent authority accepting the assessee's intention under the scheme.

What were the facts?

The assessee filed appeals against the orders of the CIT(A) for assessment years 2013-14 to 2015-16. The assessee informed the tribunal that they intended to avail the benefit of the Direct Tax Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeals should remain pending when the assessee intended to settle the dispute under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Not Applicable

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A (SMC

Before: Shri A. T. Varkey, JM]

Pronounced: 25.09.2020

ORDER All these appeals preferred by the assessee against the separate orders of Ld. CIT(A), Siliguri dated 19-06-2019 for assessment years 2013-14 to 2015-16.

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 appeals 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 appeals. 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 appeals. -1787/Kol/2019 Soveet Gupta, AYs : 2013-14 to 2015-16 4. Needless to say that our aforesaid action allowing the assessee to withdraw the appeals, 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, all the appeals of assessee are dismissed as withdrawn.

Order is pronounced in the open court on 25th September, 2020

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