TARAKNATH AGARWALA (HUF),BURDWAN vs. I.T.O.WARD-2(4), BURDWAN

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ITA 632/KOL/2019Status: DisposedITAT Kolkata25 February 2021AY 2012-132 pages
AI SummaryDismissed

What did the Tribunal hold?

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

What were the facts?

The assessee, Taraknath Agarwala (HUF), filed an appeal against the order of the Commissioner of Income Tax (Appeals). The assessee later sought to withdraw the appeal to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether an appeal can be withdrawn if the dispute is settled under the Vivad Se Vishwas Scheme. The assessee's compliance with 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), Burdwan dated 29.01.2019.

2.

In this case, Shri Taraknath Agarwala, Karta of the assessee-HUF has moved an application dated 15.02.2021 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. 3 as per Section 5(1) of the Scheme accepting the assessee’s declaration under the same Scheme.

Assessment Year: 2012-2013 Taraknath Agarwala (HUF)

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Scheme, 2020, the permission as sought by the assessee is granted and this appeal of the assessee is dismissed as withdrawn.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In the result, the appeal filed by the assessee is dismissed as withdrawn.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 February 25, 2021.

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