SHRI DILIP RAGHANI,KOLKATA vs. ITO, WARD-8(3), KOLKATA, KOLKATA

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ITA 1256/KOL/2019Status: DisposedITAT Kolkata10 August 2022AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had complied with the requirements of the Vivad Se Vishwas Scheme. Consequently, the appeals were dismissed as withdrawn.

What were the facts?

The assessee filed three appeals for the assessment year 2014-15. The appeals were settled under the Direct Tax Vivad Se Vishwas Act, 2020, and the assessee submitted a certificate for full and final settlement.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to settlement under the Vivad Se Vishwas Act, 2020.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 BENCH “B” KOLKATA

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

For Respondent: Shri Amal Kamat, CIT & Smt. Ranu Biswas, ACIT
Hearing: 04.08.2022Pronounced: 10.08.2022

O R D E R PER BENCH: These three appeals filed by different assessee’s are directed against the order of ld. Commissioner of Income Tax (Appeals)-15, Kolkata all dated 21.02.2019.

1.

2 975 & 1256/Kol/2019 Shri Kanayalal Raghani, Shri Dinesh Raghani & Shri Dilip Raghani A.Y. 2014-15 2. In the captioned appeals, the Authorised Representative of the assessee has filed three applications stating that the appeals have 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.

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Scheme, 2020, the permission as sought by the assessee is granted and these appeals of the assessee are dismissed as withdrawn.

5.

In the result, all the appeals of the assessee are dismissed as withdrawn. Order pronounced in the open court on 10.08.2022.

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