J.C.I.T.(OSD), CIRCLE-10(1), KOLKATA vs. M/S GLADIATOR VYAPAAR PVT. LTD., KOLKATA

ITA 149/KOL/2020Status: DisposedITAT Kolkata25 February 2021AY 2010-112 pages

AI SummaryWithdrawn

What did the Tribunal hold?

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 The appeal was consequently dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT and subsequently sought permission to withdraw it. This withdrawal was requested because the assessee had availed the benefits of the Vivad Se Vishwas Act, 2020.

What were the issues?

The primary issue was whether the assessee's appeal could be withdrawn due to their participation in the Vivad Se Vishwas scheme.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 ‘(C

Before: SHRI J. SUDHAKAR REDDY, HON’BLE & SHRI A.T. VARKEY, HON’BLE]

order : February 25th, 2021 ORDER PER BENCH: The assessee seeks permission of this Bench to withdraw his appeal in as he has availed the scheme under “Vivad Se Vishwas Act, 2020” vide his application dated 10.02.2021. The assessee states that he has been granted certificate by the designated authority in Form No.-3 under the provisions of “Vivad Se Vishwas Act, 2020”.

We accept this application of the assessee and dismiss this appeal as withdrawn. Order Pronounced in the Open Court on 25th February, 2021.

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