What did the Tribunal hold?

The tribunal dismissed the appeal as withdrawn, subject to restoration if the assessee fails to avail the settlement under the "Vivad Se Vishwas Scheme" for technical reasons.

The assessee filed an appeal against an order of the Commissioner of Income Tax (Appeals). The assessee informed the tribunal that it was availing settlement under the "Vivad Se Vishwas Scheme" and had filed an application for the same.

What were the issues?

The primary issue was the pendency of the appeal in light of the assessee opting for the Vivad Se Vishwas Scheme.

M/S Barmecha Properities Pvt. Ltd. vs I.T.O., Ward-12(1) | ITAT Kolkata 2020

Income Tax Appellate Tribunal, KOLKATA BENCH “Virtual Court C” KOLKATA

Before: Shri J.Sudhakar Reddy & Shri S.S.Godara

आदेश /O R D E R PER S.S.Godara, Judicial Member:- This assessee’s appeal for assessment year 2013-14 arises against the Commissioner of Income Tax (Appeals)-3, Kolkata’s order dated 11.10.2018 passed in case No.CIT(A)- Kolkata-3/10471/16-17 involving proceedings 143(3) of the Income Tax Act, 1961; in short ‘the Act’. Heard both the parties. Case file perused.

Learned Counsel submitted at the outset that the assessee is availing settlement under the “Vivad Se Vishwas Scheme”. It has also filed an application dated Assessment Year 2012-13 M/s Barmecha Properties Pvt. Ltd. Vs ITO Wd-12(1), Kol. Page 2 12.08.2020 to this effect. Learned departmental representative does not raise any objection.

After hearing foregoing rival submissions, we dismiss the instant appeal as withdrawn with a rider that the same shall be restored in case the assessee fails to avail its settlement under the “Vivad Se Vishwas Scheme” for technical reasons.

M/S BARMECHA PROPERITIES PVT. LTD.,KOLKATA vs. I.T.O.,WARD-12(1), KOLKATA

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