M/S. MANGILAL BHUTORIA HUF,KOLKATA vs. ITO, WARD - 35(4), KOLKATA, KOLKATA

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ITA 1369/KOL/2018Status: HeardITAT Kolkata10 April 2023AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal, noting the settlement under the Vivad Se Vishwas Scheme and no objection from the Revenue, granted the assessee's request. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). The assessee subsequently moved an application stating that the appeal has been settled under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether an appeal can be dismissed as withdrawn due to settlement under the Vivad Se Vishwas Act, 2020.

Which sections of the Income-tax Act were involved?

Section 5(2),Section 6

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘C’ BENCH, KOLKATA

Before: SHRI MANISH BORAD, HON’BLE & SHRI SONJOY SARMA, HON’BLE

For Appellant: Shri Chirag Desai, ACA
For Respondent: Shri Vijay Kumar, Addl. CIT
Hearing: 10.04.2023Pronounced: 10.04.2023

O R D E R

PER SONJOY SARMA, JM:

1.

This appeal filed by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)-10, Kolkata dated 28.02.2018.

2.

In this case, the Authorised Representative of the assessee has moved an application informing us that the appeal has been settled under the Direct Tax Vivad Se Vishwas Act, 2020. The assessee has duly filed the copy of the certificate in Form 5 for full and final settlement of tax arrear under section 5(2) read with section 6 of the Direct Tax Vivad Se Vishwas Act, 2020.

M/s. Mangilal Bhutoria (HUF) A.Y. 2014-15 3. Per contra, the ld. DR did not have any objection in this regard.

4.

Keeping in view these facts and circumstances of the case including especially the fact that the assessee has duly complied with the necessary requirements under Vivad Se Vishwas Scheme, 2020, the permission as sought by the assessee is granted and the appeal of the assessee is dismissed as withdrawn.

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