M/S ANNAPURNA MEDICINE DISTRIBUTORS,HOWRAH vs. I.T.O.,WARD-22(2), KOLKATA

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ITA 288/KOL/2020Status: DisposedITAT Kolkata01 April 2021AY 2005-062 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal granted the assessee's request to withdraw the appeal. This was based on the assessee's compliance with the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). One of the partners later sought to withdraw the appeal. This was due to a settlement under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the assessee is entitled to withdraw the appeal due to settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A(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)-6, Kolkata dated 23.10.2019.

2.

In this case, one of the Partners of the assessee-company has moved an application dated 24.03.2021 seeking withdrawal of this appeal on the ground that they have decided to settle the dispute involved in the said appeal under the Direct Tax Vivad Se Vishwas Act, 2020. The assessee has duly filed the declarations in Form No. 1 and Form No. 2 and the Designated Authority has issued the certificate in Form No. 3 as per Section 5(1) of the Scheme accepting the assessee’s declaration under the same Scheme.

Assessment Year: 2005-2006 M/s. Annapurna Medicine Distributors

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, the permission as sought by one of the partners of the assessee-company is granted and this appeal of the assessee is dismissed as withdrawn.

4.

In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open Court on April 01, 2021.

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