SHRI SUDHIR KUMAR KHANDELWAL,KOLKATA vs. I.T.O.,WARD-36(2), KOLKATA

PDF · subscribers
ITA 1633/KOL/2019Status: DisposedITAT Kolkata02 July 2021AY 2013-142 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal granted the assessee's request for withdrawal. The appeal was dismissed as withdrawn after the assessee complied with the requirements of the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). The assessee's authorized representative sought to withdraw the appeal. This was because the assessee decided 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Whether the appeal should be dismissed as withdrawn due to settlement under the Vivad Se Vishwas Act.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

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

Before: SHRI P.M. JAGTAP, HON’BLE VICE-(KZ) & SHRI A.T. VARKEY, HON’BLE]

order : July 02, 2021 O R D E R PER BENCH: This appeal filed by the assessee is directed against order of ld. Commissioner of Income Tax (Appeals)- 10, Kolkata dated 23.05.2019.

2.

In this case, the Authorized Representative of the assessee has moved an application seeking withdrawal of this appeal on the ground that he 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 (A.Y. 2013-14) Shri Sudhir Kumar Khandelwal certificate in Form No. 3 as per Section 5(1) of the Scheme accepting the assessee’s declaration under the same Scheme.

3.

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Scheme, 2020, the permission as sought by the assessee is granted and this appeal of the assessee is dismissed as withdrawn.

4.

In the result, the appeal of the assessee is dismissed as withdrawn.

Recent GST High Court judgments

Search GST case law →