ATITHI DEALERS PRIVATE LIMITED,KOLKATA vs. D.C.I.T.,CIRCLE-9(1), KOLKATA

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ITA 1075/KOL/2019Status: DisposedITAT Kolkata19 March 2021AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal, acknowledging their compliance with the Vivad Se Vishwas Scheme. The appeal was dismissed as withdrawn.

What were the facts?

The assessee wished to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020, and had filed the necessary declarations. However, the Designated Authority had not yet issued the certificate in Form No. 3.

What were the issues?

The primary issue was the assessee's intention to settle the dispute under the Vivad Se Vishwas Act and the procedural status of the certificate issuance.

Which sections of the Income-tax Act were involved?

Section 5(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH ‘(A

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

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘(A)’, KOLKATA [BEFORE SHRI P.M. JAGTAP, HON’BLE VICE PRESIDENT (KZ) & SHRI A.T. VARKEY, HON’BLE JUDICIAL MEMBER] [THROUGH VIRTUAL COURT] Assessment Year: 2014-15 Atithi Dealers Private Limited..........................................................................................Appellant Room No. 307, Martin Burn House, 1, R.N. Mukherjee Road, Kolkata – 700 001. [PAN: AACCA 7908 E] Vs DCIT, Circle – 9(1), 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)-15, Kolkata dated 13.03.2019.

2.

In this case, the ld. Counsel for the assessee submitted that he has decided to settle the dispute involved in the appeal under the Direct Tax Vivad Se Vishwas Act, 2020. He also stated that he has duly filed the declarations in Form No. 1 and Form No. 2 but the Designated Authority has not issued the certificate in Form No. 3 as per Section 5(1) of the Scheme so far determining the tax payable by the assessee under the same Scheme.

Assessment Year: 20114-15 Atithi Dealers Pvt. Ltd.

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, we permit the assessee to withdraw this appeal and dismiss the appeal with the liberty to the assessee that in case, there is any problem in issuance of the certificate in Form No. 3 by the Designated Authority or any other such situation making the assessee not eligible to opt for the Vivad Se Vishwas Scheme, 2020, he will have the liberty to approach this Tribunal with a request for restoration of this appeal.

4.

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

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