M/S LAL TRADES & AGENCIES (P) LTD,KOLKATA vs. D.C.I.T.,CC-1(4), KOLKATA

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ITA 1252/KOL/2019Status: DisposedITAT Kolkata28 October 2021AY 2009-102 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 assessee expressed a desire to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme. The Tribunal allowed the withdrawal of the appeal.

What were the facts?

The assessee filed an appeal against an order for AY 2009-10. The assessee later opted for the Direct Tax Vivad Se Vishwas Scheme, 2020, and submitted relevant forms.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal after opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH: KOLKATA

Before: Shri P. M. Jagtap(KZ) & Shri A. T. Varkey]

Pronounced: 28.10.2021

ORDER

Per Shri A. T. Varkey, JM:

1.

This is an appeal preferred by the assessee against the order of Ld. CIT(A)- 20, Kolkata dated 04.04.2019 for AY 2009-10.

2.

None appeared on behalf of the assessee. However, vide an application dated 06.10.2021which is placed on file, the assessee has submitted that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2020 (hereinafter, the ‘scheme’) and had filed Form-1 & Form-2 before the Competent Authority and the competent authority has issued Form no. 3. Thereafter the assessee has filed Form no. 4 and is expecting Form 5 from the competent authority. In the light of the above, the assessee expresses its desire to withdraw this appeal. Apropos the discussion (supra) and since Smt. Ranu Biswas, Addl., CIT, Learned Departmental Representative does not have any objection in withdrawing the same, we allow the assessee to withdraw the impugned appeal. 3. In the result, the appeal of assessee is dismissed as withdrawn. Order is pronounced in the open court on 28th October, 2021. Sd/- Sd/- (P. M. Jagtap) (A. T. Varkey) Vice President Judicial Member Dated: 28th October, 2021 JD, Sr. PS Lal Trades & Agencies Pvt. Ltd., AY 2009-10 Copy of the order forwarded to:

1. 1. Appellant- Lal Trades & Agencies Pvt. Ltd., 7, Waterloo Street, 2nd floor, Kolkata-700 069.

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