SHRI RAJ KUMAR LAKHOTIA,KOLKATA vs. I.T.O,WARD-22(4), KOLKATA

PDF · subscribers
ITA 658/KOL/2019Status: DisposedITAT Kolkata25 February 2021AY 2015-162 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal granted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn due to the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal before the ITAT. During the pendency of the appeal, the assessee opted to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020. The assessee completed all necessary declarations and received a certificate under the scheme.

What were the issues?

Whether an appeal pending before the ITAT can be withdrawn upon settlement of the dispute under the Vivad Se Vishwas Act, 2020.

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)-6, Kolkata dated 02.01.2019.

2.

In this case, ld. Authorized Representative of the assessee has stated seeking withdrawal of this appeal on the ground that the assessee 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: 2015-2016 Shri Raj Kumar Lakhotia

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Scheme, 2020, the permission as sought by the assessee is granted and this appeal of the assessee is dismissed as withdrawn.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In the result, the appeal filed by the assessee is dismissed as withdrawn.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

Recent GST High Court judgments

Search GST case law →