Shri Arvind Lalwani, Kolkata I.T.O.,Ward-34(2), Kolkata

Last updated: 18 May 2021

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This Income Tax Appellate Tribunal case concerns an appeal by Shri Arvind Lalwani for the assessment year 2014-15. The assessee did not appear for the hearing but had previously filed an application to withdraw the appeal. This was because the assessee had opted for the Direct Tax Vivad Se Vishwas Act and received Form 3, indicating their intent to settle the matter under the scheme. Consequently, the tribunal allowed the withdrawal and dismissed the appeal.

Court :
ITAT Kolkata

Brief :
None appeared on behalf of the assessee. However, an application dated 20.04.2021 on behalf of the assessee has been placed on record wherein the assessee has submitted that the assessee wants to withdraw this appeal since assessee had filed Form 1 and 2 under the Direct Tax Vivad Se Vishwas Act in respect of this appeal and the competent authority has issued form no. 3. Therefore, taking into consideration the fact that since the assessee has opted for the Scheme for the AY 2014-15 and Form 3 has been issued by the Department which is placed on file, I allow the assessee to withdraw the impugned appeal

Citation :
I.T.A. No. 1990/Kol/2019

IN THE INCOME TAX APPELLATE TRIBUNAL “A(SMC)” BENCH, KOLKATA

[Before Shri A. T. Varkey, JM]

I.T.A. No. 1990/Kol/2019
Assessment Year:2014-15

Shri Arvind Lalwani
(PAN: ABDPL3721H)
Appellant

Vs.

Income-tax Officer, Ward-34(2),
Kolkata.
Respondent

Date of Virtual Hearing 27.04.2021
Date of Pronouncement 27.04.2021

For the Appellant N o n e
For the Respondent Shri Jayanta Khanra, JCIT, Sr. DR

ORDER

This is an appeal preferred by the assessee against the order of Ld. CIT(A)-10, Kolkata dated 27.05.2019 for AY 2014-15.

2. None appeared on behalf of the assessee. However, an application dated 20.04.2021 on behalf of the assessee has been placed on record wherein the assessee has submitted that the assessee wants to withdraw this appeal since assessee had filed Form 1 and 2 under the Direct Tax Vivad Se Vishwas Act in respect of this appeal and the competent authority has issued form no. 3. Therefore, taking into consideration the fact that since the assessee has opted for the Scheme for the AY 2014-15 and Form 3 has been issued by the Department which is placed on file, I allow the assessee to withdraw the impugned appeal

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 In the result, the appeal of assessee is dismissed as withdrawn.

Order is pronounced in the open court.

Sd/-
(Aby. T. Varkey)
Judicial Member
Dated : 27th April, 2021
JD(Sr.P.S.)

Copy of the order forwarded to:
1. Appellant – Shri Arvind Lalwani, 121, Netaji Subhas Road, 4th floor,
Room No. 38, Kolkata-700 001.
2 Respondent – ITO, Ward-34(2), Kolkata
3.CIT(A)-10, Kolkata. (sent through e-mal)
4.CIT , Kolkata
5.DR, ITAT, Kolkata. (sent through e-mal)

/True Copy, By order,

Assistant Registrar

FAQ :

The appeal was withdrawn because Shri Arvind Lalwani opted for the Direct Tax Vivad Se Vishwas Act and received Form 3, indicating a settlement under the scheme.

This appeal relates to the assessment year 2014-15.

No, none appeared on behalf of the assessee for the virtual hearing.

The appeal was dismissed as withdrawn by the Income Tax Appellate Tribunal.

The Direct Tax Vivad Se Vishwas Act is a scheme that allows taxpayers to settle disputes related to direct taxes.