M/S. ASIAN HOUSING & INFRASTRUCTURE PVT. LTD.,KOLKATA vs. ACIT, CENTRAL CIRCLE - 2(4), KOLKATA, KOLKATA

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ITA 2601/KOL/2019Status: DisposedITAT Kolkata05 March 2021AY 2013-142 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's application to withdraw the appeal. Consequently, the appeal filed by the assessee was dismissed as withdrawn.

What were the facts?

The assessee sought permission to withdraw its appeal before the ITAT. This was because the assessee had opted to avail the benefits of the 'Vivad Se Vishwas' scheme.

What were the issues?

Whether the assessee can withdraw its appeal after opting for the Vivad Se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Act, 2020

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), 20, Kolkata dated 15-11-2019 for the assessment year 2013-14.

2.

At the outset, it is noticed that the assessee seeks permission from this Bench to withdraw its appeal ( Se Vishwas” vide its application dated 01-03-2021. The assessee stated that it has been granted certificate by the designated authority in Form-3 to this effect under the provisions of “Vivad Se Vishwas Act, 2020/ Vivad Se Vishwas Scheme (VSVS-20).

3.

In view of above, we accept this application of assessee and dismiss this appeal of assessee as withdrawn.

1.

Asian Housing & Infrastructure P.Ltd Page 2 4. In the result, the appeal of the assessee is dismissed. Order pronounced in open court on 05-03-2021

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