VIVEK TRACOM PRIVATE LIMITED,KOLKATA vs. I.T.O.,WARD-5(4), KOLKATA

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ITA 2636/KOL/2019Status: HeardITAT Kolkata01 February 2023AY 2012-132 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal granted the assessee's request to withdraw the appeal. This was based on the assessee having settled the tax arrears under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the facts?

The assessee filed an appeal before the ITAT against the order of the CIT(A). The assessee later sought to withdraw the appeal.

What were the issues?

Whether an appeal can be withdrawn if the tax dispute has been settled under the Vivad Se Vishwas Act.

Which sections of the Income-tax Act were involved?

Section 250,Section 5(2),Section 6

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, KOLKATA

Before: SHRI RAJPAL YADAV, HON’BLE & SHRI RAJESH KUMAR, HON’BLE

Hearing: 25/01/2023Pronounced: 01/02/2023

PER SHRI RAJPAL YADAV, VICE PRESIDENT :

The present appeal is directed at the instance of the assessee against the order of the Learned Commissioner of Income Tax (Appeals) -10, Kolkata, (hereinafter the “ld. CIT(A)”) dt. 29/11/2019, passed u/s 250 of the Income Tax Act, 1961 (“the Act’), for Assessment Year 2012-13. 2. In this case, the assessee has filed an application seeking withdrawal of this appeal on the ground 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) r.w.s. 6 of the Direct Tax Vivad Se Vishwas Act, 2020. 3. Keeping in view these facts and circumstances of the case, especially the fact that the assessee has duly complied with the necessary requirements under Vivad Se Vishwas Scheme, 2020, permission as sought by the assessee is granted and this appeal of the assessee is dismissed as withdrawn.

4.

In the result, appeal of the assessee is dismissed as withdrawn. Order pronounced in the Court on 1st February, 2023 at Kolkata. (RAJESH KUMAR) VICE-PRESIDENT Kolkata, Dated 01/02/2023 *SC SrPs Assessment Year: 2012-13 Vivek Tracom Private Limited 2

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

2.

""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" फाईल /Guard file.

आदेशानुसार/ BY ORDER,

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