DOON VALLEY COMMERCIALS (P) LTD,KOLKATA vs. ITO, WARD 4(2), KOLKATA

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ITA 636/KOL/2020Status: HeardITAT Kolkata17 February 2022AY 2008-092 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had already received Form No. 3 under the Vivad Se Viswas Scheme. Consequently, the assessee was allowed to withdraw the appeal.

What were the facts?

The assessee filed an appeal before the ITAT against an order of the CIT(A). The assessee had previously availed the Direct Tax Vivad Se Viswas Scheme, 2020.

What were the issues?

The primary issue was the consequence of availing the Vivad Se Viswas Scheme on an ongoing appeal before the ITAT.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Viswas Scheme, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, KOLKATA

Before: Shri A. T. Varkey, JM & Shri Rajesh Kumar, AM]

Pronounced: 17.02.2022

ORDER

Per Shri Rajesh Kumar, AM:

1.

This is an appeal preferred by the assessee against the order of Ld. CIT(A)-17, Kolkata dated 13.06.2017 for AY 2008-09.

2.

At the outset, we note that the assessee has already received Form number 3 from Ld. PCIT pursuant to its filing of Form nos. 1 and 2 as per the scheme 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.

5.

In the result, the appeal of the assessee is treated as dismissed in terms as stated supra. Order is pronounced in the open court.

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