What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal based on the payment made under the Vivad Se Viswas Scheme. The assessee was granted liberty to seek recall of the order if the scheme application was not accepted.

The assessee's appeal was pending before the ITAT. The assessee had received Form No. 4 from the Income Tax Department, indicating payment of taxes under the Direct Tax Vivad Se Viswas Scheme, 2020.

What were the issues?

Whether the appeal should be withdrawn due to the assessee opting for the Vivad Se Viswas Scheme.

Neha Projects (P) Ltd. vs PCIT | ITAT Kolkata 2023

Income Tax Appellate Tribunal, “A” BENCH, KOLKATA

Before: SHRI SANJAY GARG, HON’BLE & DR. MANISH BORAD, HON’BLE

Hearing: 25/05/2023Pronounced: 06/06/2023

PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

This is the appeal preferred by the assessee against the order of the Learned Principal Commissioner of Income Tax - 4, Kolkata (hereinafter referred to as the ld. Pr. CIT”], passed u/s 250 of the Income-tax Act, 1961 (hereinafter the ‘Act’), dated 12/03/2019 for the Assessment Year 2012-13. 2. None appeared on behalf of the assessee. At the outset, we note that there is a letter from the assessee that it has already received Form No. 4 from the Income Tax Department, intimating the payment of taxes as envisaged in the Direct Tax Vivad Se Viswas Scheme, 2020 (hereinafter, the ‘scheme’). In the light of the aforesaid fact, we allow the assessee to withdraw the appeal. However for any reason, if the competent authority does not accept the assessee’s application for opting in respect of the Assessment Year: 2012-13 Neha Projects (P) Ltd. 2 Scheme, then the assessee is given the liberty to move appropriate application for recalling this order.

In the result, appeal of the assessee is dismissed as withdrawn.

Order pronounced in the Court on 6th June, 2023 at Kolkata. (SANJAY GARG) ACCOUNTANT MEMBER Kolkata, Dated 06/06/2023 *SC SrPs

आदेश क" "ितिलिप अ"ेिषत/Copy of the Order forwarded to : 1. अपीलाथ" / The Appellant

""यथ" / The Respondent 3. संबंिधत आयकर आयु" / Concerned Pr. CIT 4. आयकर आयु" अपील ( ) / The CIT(A)- 5. िवभागीय "ितिनिध ,आयकर अपीलीय अिधकरण, कोलकाता/DR,ITAT, Kolkata, 6. गाड" फाई/ Guard file.

आदेशानुसार/ BY ORDER,

NEHA PROJECTS (P) LTD.,KOLKATA vs. PR.CIT-4, KOLKATA

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