ARVIND K. GARACH,KOLKATA vs. I.T.O.WARD-34(2), KOLKATA

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ITA 885/KOL/2019Status: DisposedITAT Kolkata13 April 2021AY 2011-122 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's application to withdraw the appeal. The appeal was dismissed as withdrawn in light of the Vivad Se Vishwas Act.

What were the facts?

The assessee filed an appeal for assessment year 2011-12. The assessee sought to withdraw the appeal as they opted to avail the 'Vivad Se Vishwas Act, 2020'.

What were the issues?

Whether the assessee is eligible to withdraw the appeal under the Vivad Se Vishwas Act, 2020.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “A-SMC” KOLKATA

Before: Shri S. S. Godara

आदेश /O R D E R Shri S.S. Godara, JM:

1.

This assessee’s appeal for assessment year 2011-12 arises against the CIT (Appeals), 10, Kolkata’s order dated 28-02-2019 passed in case No. 812/CIT(A)- 10/W 34(2)/11-12/2017-18/Kol involving proceedings u/s 143(3)/147 of the Income- tax Act, 1961 in short the ‘Act’). I have heard the Ld.DR. Case file perused.

2.

At the outset, it is noticed that the assessee seeks permission from this Bench to withdraw its appeal ( Se Vishwas Act, 2020” vide his application dated 31-03-2021. The assessee stated that it has been granted certificate by the designated authority in Form No.3 under the provisions of “Vivad Se Vishwas Act, 2020.

3.

In view of above, I accept this application of assessee and dismiss this appeal as withdrawn.

Arvind K. Garach . Page 2 4. In the result, the appeal of the assessee is dismissed in above terms. Order pronounced in open court on 13-04-2021

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