UNYAN TRADE COMMERCE P. LTD.,HOOGHLY vs. I.T.O.,WARD-6(4), KOLKATA

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ITA 153/KOL/2019Status: DisposedITAT Kolkata06 April 2021AY 2014-152 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal. The withdrawal was based on the assessee's participation in the Vivad Se Vishwas scheme.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2014-15. The assessee later filed an application to withdraw the appeal, stating they had opted for the Direct Tax Vivad Se Vishwas Act and received Form 3.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to the assessee opting for the Vivad Se Vishwas scheme.

Which sections of the Income-tax Act were involved?

None

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A(SMC

Before: Shri A. T. Varkey, JM]

Pronounced: 06.04.2021

ORDER This is an appeal preferred by the assessee against the order of Ld. CIT(A)-19, Kolkata dated 11.10.2018 for AY 2014-15.

2.

None appeared on behalf of the assessee. However, an application dated 05.04.2021 on behalf of the assessee has been placed on record wherein the assessee has submitted that the assessee wants to withdraw this appeal since assessee had filed Form 1 and 2 under the Direct Tax Vivad Se Vishwas Act in respect of this appeal and the competent authority has issued form no.

3. Therefore, taking into consideration the fact that since the assessee has opted for the Scheme for the AY 2014-15 and Form 3 has been issued by the Department which is placed on file, I allow the assessee to withdraw the impugned appeal

3.

In the result, the appeal of assessee is dismissed as withdrawn.

Order is pronounced in the open court. Sd/- (Aby. T. Varkey) Judicial Member Dated : 6th April, 2021 JD(Sr.P.S.)

Unyan Trade Commerce P. Ltd., AY 2014-15 Copy of the order forwarded to: 1. Appellant – Unyan Trade Commerce P. Ltd., C/o S. N. Ghosh & Associates, Advocates, ‘Seven Brothers Lodge’, P.O. Buroshibtala, P. S. Chinsurah, dist. Hooghly, West Bengal-712 105. 2 Respondent – ITO, Ward-6(4), Kolkata 3. CIT(A)-19, Kolkata. (sent through e-mal) 4. CIT , Kolkata 5. DR, ITAT, Kolkata. (sent through e-mal)

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