SUNITA JAIN,KOLKATA vs. I.T.O.,WARD-49(2), KOLKATA

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ITA 1845/KOL/2019Status: DisposedITAT Kolkata18 August 2022AY 2015-162 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal granted the assessee's application to withdraw the appeal. This was due to the appeal being settled under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2015-16. The assessee subsequently sought to withdraw the appeal.

What were the issues?

Whether the appeal can be withdrawn as it has been settled under the Vivad Se Vishwas Act, 2020.

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, “A” BENCH, KOLKATA

Before: SHRI RAJPAL YADAV, HON’BLE & SHRI GIRISH AGRAWAL, HON’BLE

Hearing: 03/08/2022Pronounced: 18/08/2022

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) -15, Kolkata, (hereinafter the “ld. CIT(A)”) dt. 31/07/2019, passed u/s 250 of the Income Tax Act, 1961 (“the Act’), for Assessment Year 2015-16. 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Vishwas Scheme, 2020, permission as sought by the assessee is granted and this appeal of the assessee is dismissed as withdrawn.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In the result, appeal of the assessee is dismissed as withdrawn.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 18th August, 2022 at Kolkata. (GIRISH AGRAWAL) VICE-PRESIDENT Kolkata, Dated 18/08/2022 *SC SrPs Assessment Year: 2015-16 Sunita Jain 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 अिधकरण अपीलीय आयकर कोलकाता/DR,ITAT, Kolkata, , , 6. गाड" फाईल /Guard file.

आदेशानुसार/ BY ORDER,

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