What did the Tribunal hold?

The Tribunal granted permission for the withdrawal of the appeal as the assessee had complied with the requirements of the Vivad Se Vishwas Scheme. The appeal was dismissed as withdrawn.

The assessee filed an appeal against the order of the CIT(A). The assessee later sought to withdraw the appeal to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Act.

Harbhajan Singh, Prop:- Hindustan… vs DCIT | ITAT Kolkata 2021

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

Before: Shri P.M. Jagtap, Vice-(KZ) & Shri A.T. Varkey

Per Shri P.M. Jagtap, Vice-President:- This appeal filed by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals), Durgapur dated 30.03.2017.

In this case, Shri Arvind Agrawal, Advocate, Authorized Representative of the assessee has moved an application dated 27.09.2021 seeking withdrawal of this appeal on the ground that the assessee has decided to settle the dispute involved in the said appeal under the Direct Tax Vivad Se Vishwas Act, 2020. The assessee has duly filed the declarations in Form No. 1 and Form No. 2 and the Designated Authority has issued the certificate in Form No. 3 as per Section 5(1) of the Scheme accepting the assessee’s declaration under the same Scheme.

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as sought by the Authorized Representative of the assessee is granted and this appeal of the assessee is dismissed as withdrawn.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open Court on October 28, 2021.

Sd/- Sd/- (A.T. Varkey (P.M. Jagtap) Judicial Member Vice-President Kolkata, the 28th day of October, 2021 Copies to : (1) Harbhajan Singh, Prop. of Hindustan Tyres, Main Gate, G.T. Road, Waria, Durgapur-713203, Burdwan (2) Deputy Commissioner of Income Tax, Circle-2, Durgapur (3) Commissioner of Income Tax (Appeals), Durgapur, (4) Commissioner of Income Tax- , (5) The Departmental Representative (6) Guard File By order

Senior Private Secretary/DDO Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S.

HARBHAJAN SINGH, PROP:- HINDUSTAN TYRES,DURGAPUR vs. DCIT, CIRCLE-2, DURGAPUR, DURGAPUR

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