GEMINI VINIMAY (P) LTD.,KOLKATA vs. I.T.O.,WARD-2(3), KOLKATA

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ITA 807/KOL/2019Status: DisposedITAT Kolkata05 March 2021AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's application for withdrawal. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee sought permission to withdraw its appeal before the ITAT. This was because the assessee had availed the benefits of the 'Vivad Se Vishwas Act, 2020'. A certificate under the said Act had been granted to the assessee.

What were the issues?

The primary issue was whether the assessee could withdraw its appeal due to 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 ‘C’ BENCH, KOLKATA

Before: Sri J. Sudhakar Reddy & Sri Aby.T. Varkey

Per Bench:

1.

The assessee seeks permission of this Bench to withdraw its appeal in Se Vishwas Act, 2020” vide its application dated 23.02.2021. The assessee states that it has been granted certificate by the designated authority in Form No. 3 under the provisions of “Vivad Se Vishwas Act, 2020”.

2.

We accept this application of the assessee and dismissed this appeal as withdrawn.

Kolkata, the 5th March, 2021.

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