SHRI SADHAN SARKAR,AGARTALA vs. INCOME TAX OFFICER, WARD -3, AGARTALA
What did the Tribunal hold?
The tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme and paid the taxes. Considering the assessee's request to withdraw the appeal, the tribunal dismissed it.
What were the facts?
The assessee filed an appeal against the CIT(A)'s order for AY 2014-15. The assessee later opted for the Vivad Se Vishwas Scheme, 2020, and paid the tax dues.
What were the issues?
Whether an appeal can be withdrawn by the assessee after opting for and settling dues under the Vivad Se Vishwas Scheme.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, GAUHATI ‘DB’ BENCH AT KOLKATA
Before: SRI SANJAY GARG & SRI MANISH BORAD
order
: May 26th, 2022 ORDER
Per Manish Borad, Accountant Member:
This appeal filed by the assessee pertaining to the Assessment Year (in short “AY”) 2014-15 is directed against the order of ld. Commissioner of Income Tax (Appeals)- Shillong passed u/s 250 of the Income Tax Act, 1961 (in short the “Act”) dated 09.01.2018.
At the outset, perusal of the records show that the assessee has opted under the Vivad Se Vishwas Scheme, 2020. Tax payable as per this scheme in the case of the assessee stood paid for the full and final settlement of tax arrears. Thus, ld. Counsel for the I.T.A. No.: 58/Gty/2018 Assessment Year: 2014-15 Shri Sadhan Sarkar. assessee requested for withdrawing the instant appeal vide letter dated 14.12.2020. 3. Per contra, ld. D/R did not have any objection to this request of ld. Counsel for the assessee. 4. We have heard ld. D/R and perused the records placed before us. We have gone through the facts narrated by the ld. Counsel for the assessee stated herein above and find that the assessee has opted under the Vivad Se Vishwas Scheme, 2020 and paid taxes thereon. Request has been made for withdrawing the appeal. We, therefore, considering the facts of the case and the request made at the behest of the assessee, dismiss this appeal as withdrawn. 5. In the result, the appeal of the assessee is dismissed as withdrawn. Kolkata, the 26th May, 2022. Sd/- Sd/- [Sanjay Garg] [Manish Borad] Judicial Member Accountant Member Dated: 26.05.2022 Bidhan (P.S.)
I.T.A. No.: 58/Gty/2018 Assessment Year: 2014-15 Shri Sadhan Sarkar. Copy of the order forwarded to:
1. 1. Shri Sadhan Sarkar, Prop: M/s. M.L. International, M.G. Bazar, Agartala-799 001.
2. ITO, Ward-3, Agartala. 3. CIT(A)- Shillong. 4. CIT- 5. CIT(DR), Gauhati Bench, Gauhati.
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