SHUBH SHANTI SERVICES LIMITED,KOLKATA vs. D.C.I.T., CIRCLE - 5(1), KOLKATA, KOLKATA

ITA 1538/KOL/2018Status: DisposedITAT Kolkata05 May 2021AY 2012-132 pages

AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's application for withdrawal. Consequently, the appeals filed by the assessee were dismissed as withdrawn.

What were the facts?

The assessee sought permission to withdraw its appeals before the ITAT. This withdrawal was requested because the assessee had availed the scheme under the Vivad Se Vishwas Act, 2020. The assessee had also obtained a certificate from the designated authority under the said Act.

What were the issues?

Whether the assessee is permitted to withdraw its appeals after opting for the Vivad Se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

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

Before: Shri J. Sudhakar Reddy, Hon’ble & Shri Aby T. Varkey, Hon’ble]

Appearances by: None, appeared on behalf of the assessee. Shri Jayanta Khanra, JCIT, D/R. appearing on behalf of the Revenue. Date of concluding the hearing : April 16th, 2021 Date of pronouncing the order : May 5th, 2021 ORDER Per Bench :-

The assessee seeks permission of this Bench to withdraw the above captioned appeals as it has availed the scheme under “Vivad Se Vishwas Act, 2020” vide application dated 09/04/2021. The assessee states that he has been granted certificate by the designated authority in Form No.-3 under the provisions of “Vivad Se Vishwas Act, 2020”.

We accept this application of the assessee and dismiss these appeals as withdrawn.

Recent GST High Court judgments

Search GST case law →