A.V.TRADELINK PVT. LTD.,KOLKATA vs. I.T.O.,WARD-8(1), KOLKATA

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ITA 575/KOL/2019Status: DisposedITAT Kolkata21 April 2021AY 2012-132 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's application to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee sought permission to withdraw its appeal before the ITAT. This was because the assessee had availed the scheme under the Vivad Se Vishwas Act, 2020, and had received a certificate from the designated authority.

What were the issues?

The primary issue was whether the assessee's appeal could be withdrawn due to its participation in the Vivad Se Vishwas scheme.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 ‘A’ BENCH, KOLKATA

Before: Sri J. Sudhakar Reddy & Sri Aby.T. Varkey

Per Bench:

1.

The assessee seeks permission of this Bench to withdraw its appeal in Se Vishwas Act, 2020” vide its application dated 07.04.2021. The assessee states that it has been granted certificate by the designated authority in Form No. 3 under the provisions of “Vivad Se Vishwas Act, 2020”.

2.

We accept this application of assessee and dismiss this appeal as withdrawn.

Kolkata, the 21st April, 2021.

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