AMBIKA BAHETI,KOLKATA vs. I.T.O.,WARD-37(2), KOLKATA

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ITA 1743/KOL/2019Status: DisposedITAT Kolkata16 April 2021AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. The appeal was dismissed as withdrawn, with liberty to seek restoration if issues arise with the Vivad Se Vishwas certificate.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). The assessee later sought to withdraw the appeal as they had opted for settlement under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the appeal should be withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Act. The primary issue was the procedural aspect of withdrawing the appeal.

Which sections of the Income-tax Act were involved?

Section 5(1) of the Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C(SMC

Before: Shri P.M. Jagtap, Vice-

This appeal filed by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)-11, Kolkata dated 27.06.2019.

2.

In this case, the assessee has moved an application dated 23.03.2021 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 and has duly filed the declarations in Form No. 1 and Form No. 2 but the Designated Authority has not issued the certificate in Form No. 3 as per Section 5(1) of the Scheme so far determining the tax payable by the assessee under the same Scheme.

Assessment Year: 2014-2015 Ambika Baheti

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, I permit the assessee to withdraw this appeal and dismiss the appeal with the liberty to the assessee that in case, there is any problem in issuance of the certificate in Form No. 3 by the Designated Authority or any other such situation making the assessee not eligible to opt for the Vivad Se Vishwas Scheme, 2020, the assessee will have the liberty to approach this Tribunal with a request for restoration of this appeal.

4.

In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open Court on April 16, 2021.

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