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Assessee is at liberty to recall order if there is non-acceptance of assessee's proposal to opt for VSVS,2020


Court :
ITAT Kolkata

Brief :
 This is an appeal preferred by the assessee against the order of Ld. CIT(A), Burdwan dated 08.03.2019 for AY 2015-16.

Citation :
ITA 1283/KOL/2019


 [Before Shri J. Sudhakar Reddy, AM and Shri A. T. Varkey, JM]

I.T.A. No. 1283/Kol/2019
Assessment Year: 2015-16

Smt. Soma Garai

Assistant Commissioner of Incometax, Circle-1, Burdwan.

Date of Hearing 18.02.2021
Date of Pronouncement 18.02.2021

For the Appellant Shri Miraj D. Shah, AR
For the Respondent Smt. Ranu Biswas, Addl. CIT


Per Shri A. T. Varkey, JM:

 This is an appeal preferred by the assessee against the order of Ld. CIT(A), Burdwan dated 08.03.2019 for AY 2015-16.

2. At the outset, Ld. AR for the assessee Shri Miraj D. Shah submitted that the assesseehas opted for Direct Tax Vivad Se Vishwas Scheme, 2020 (hereinafter, the ‘scheme’) andhad filed Form-1 & Form-2 before the Competent Authority and is awaiting the issue ofForm No. 3 from the Competent Authority. Therefore, taking into consideration the factthat since the assessee has opted for the Scheme for the AY 2015-16, there is no point in keeping the impugned appeal pending.

3. In the light of the aforesaid discussion, we treat this submission of the Ld. AR ofthe assessee informing the Tribunal the fact that assessee has opted for the said scheme, therefore, we allow the assessee to withdraw the impugned appeal. In case, if thecompetent authority as per the scheme does not accept the assessee’s proposal 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, I allow the assessee to withdraw the captioned appeal. 

4. Needless to say that my aforesaid action allowing the assessee to withdraw the appeal, will not come in the way of the competent authority of Revenue to accept the assssee’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 In the result, the appeal of assessee is dismissed as withdrawn.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.

 Sd/-                                                 Sd/-
(J.S. Reddy)                                    (A. T. Varkey)
Accountant Member                      Judicial Member

 Dated: 18.02.2021
JD, Sr. PS

Copy of the order forwarded to:
1. Appellant- Smt. Soma Garai, Katwa, Lenin Sarani, Katwa, Burdwan, West Bengal713130
2. Respondent – ACIT, circle-1, Burdwan.
3. The CIT(A), Burdwan (sent through e-mail)
4. CIT- Burdwan
5. DR, Kolkata Benches, Kolkata (sent through e-mail)

 True Copy By Order
 Assistant Registrar
ITAT, Kolkata Benches, Kolkata 



on 06 March 2021
Published in Income Tax
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