What did the Tribunal hold?

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

The assessee sought to withdraw its appeal before the ITAT. The reason for withdrawal was to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020. The assessee had filed the necessary declarations and received a certificate under the scheme.

What were the issues?

Whether an appeal can be withdrawn if the dispute is settled under the Vivad Se Vishwas Act. The compliance with the scheme's requirements for withdrawal.

Sar Parivahan Pvt. Ltd. vs ACIT | ITAT Kolkata 2021

Income Tax Appellate Tribunal, KOLKATA BENCH ‘(B

Before: SHRI P.M. JAGTAP, HON’BLE(KZ) & SHRI A.T. VARKEY, HON’BLE]

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘(B)’, KOLKATA [BEFORE SHRI P.M. JAGTAP, HON’BLE VICE PRESIDENT (KZ) & SHRI A.T. VARKEY, HON’BLE JUDICIAL MEMBER] [THROUGH VIRTUAL COURT] Assessment Year: 2012-13 Sar Parivahan Pvt. Ltd........................................................................................................Appellant Room No. 304, 3rd Floor, OM Tower, 32, Chowringhee Road, Kolkata – 700 071. [PAN: AAHCS 3892 C] Vs ACIT, Ward – 1(3), Kolkata...................………………………………………......................Respondent Appearances by: None appearing on behalf of the Assessee. Smt. Ranu Biswas, ACIT, Sr. DR appearing on behalf of the Revenue. Date of concluding the hearing : March 19, 2021 Date of pronouncing the order : March 19, 2021 ORDER PER BENCH:

This appeal filed by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)-1, Kolkata dated 06.09.2018.

In this case, the Advocate of the assessee has moved an application dated 11.03.2021 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. 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.

Assessment Year: 2012-13 Sar Parivahan Pvt. Ltd. 3 as per Section 5(1) of the Scheme accepting the assessee’s declaration under the same Scheme.

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 the assessee is granted and these appeals of the assessee are dismissed as withdrawn.

In the result, the appeal of the assessee is dismissed as withdrawn. Order Pronounced in the Open Court on 19th March, 2021.

SAR PARIVAHAN PVT. LTD.,KOLKATA vs. ACIT, WARD - 1(3), KOLKATA

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