PREMIUM TRADECOMM. PVT. LTD.,KOLKATA vs. CIT, KOLKATA-1I, KOLKATA

ITA 98/KOL/2019Status: DisposedITAT Kolkata06 April 2021AY 2009-102 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 The appeal was dismissed as withdrawn due to the assessee opting for the 'Vivad Se Vishwas' scheme.

What were the facts?

The assessee filed an appeal for assessment year 2009-10. The assessee later sought permission to withdraw the appeal as they had opted to avail the 'Vivad Se Vishwas' scheme.

What were the issues?

The primary issue was whether the assessee's appeal should be withdrawn based on their participation in the 'Vivad Se Vishwas' scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “A” KOLKATA

Before: Shri Sudhakar ReddyShri Aby. T. Varkey

आदेश /O R D E R Per Bench This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income-tax (Appeals), Kolkata dated 21-08-2018 for the assessment year 2009-10.

At the outset, it is noticed that the assessee seeks permission from this Bench to withdraw its appeal ( Se Vishwas” vide its application dated 26-03-2021. The assessee stated that it has been granted certificate by the designated authority in Form No. 3 to this effect under the provisions of “Vivad Se Vishwas Act, 2020/ Vivad Se Vishwas Scheme (VSVS-20).

In view of above, we accept this application of assessee and dismiss this appeal of assessee as withdrawn.

Premium Tradecomm P.Ltd Page 2 4. In the result, the appeal of the assessee is dismissed. Order pronounced in open court on 06-04-2021

Recent GST High Court judgments

Search GST case law →