JANHAVI GUPTA BENEFIT TRUST,KOLKATA vs. I.T.O.,WARD-35(2), KOLKATA

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ITA 1798/KOL/2019Status: DisposedITAT Kolkata03 May 2021AY 2015-162 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal granted the assessee's application for withdrawal of the appeal. This was due to the assessee's compliance with the requirements of the Vivad Se Vishwas Scheme.

What were the facts?

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

What were the issues?

Whether the assessee's appeal should be dismissed as withdrawn due to settlement under the Vivad Se Vishwas Act.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, ‘B(SMC

Before: Shri P.M. Jagtap, Vice-

Heard together (2 matters)

ITA No. 1798/KOL/2020
I.T.A. No. 1798/KOL/2019

Read from the judgment's own cause title. This page is filed under one of them.

This appeal filed by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)-10, Kolkata dated 21.06.2019.

2.

In this case, Shri Rajendra Gupta, one of the Trustees of the assessee-Trust, has moved an application dated 22.04.2021 seeking withdrawal of this appeal on the ground that they have 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 Assessment Year: 2015-2016 Janhavi Gupta Benefit Trust 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 Shri Rajendra Gupta, one of the Trustees of the assessee-Trust is granted and this appeal of the assessee is dismissed as withdrawn.

4.

In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open Court on May 03, 2021.

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