SHRIPRAKASH CHOUDHARY,KOLKATA vs. ACIT, CENTRAL CIRCLE - 4(1), KOLKATA, KOLKATA

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ITA 1229/KOL/2018Status: DisposedITAT Kolkata24 March 2021AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessees' applications for withdrawal. Consequently, the appeals were dismissed as withdrawn.

What were the facts?

The assessees sought permission to withdraw their appeals before the ITAT. They had availed the scheme under the Vivad Se Vishwas Act, 2020, and received certificates from the designated authority.

What were the issues?

Whether the assessees are permitted to withdraw their appeals 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 ‘C’ BENCH, KOLKATA

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

Appearances by: None appeared on behalf of the assessee. Shri Jayanta Khanra, JCIT, appeared on behalf of the Revenue. Date of concluding the hearing : March 12th , 2021 Date of pronouncing the order : March 24th, 2021

ORDER Per Bench:

The assessees seek permission of this Bench to withdraw their appeals in 1232/Kol/2018 as they availed the scheme under “Vivad Se Vishwas Act, 2020” vide his application. The assessee states that they have been granted certificate by the designated authority in Form No. 1, Form No. 2 and Form No. 3 under the provisions of “Vivad Se Vishwas Act, 2020”.

2.

We accept the applications of the assessees and dismiss these appeals as withdrawn. Kolkata, the 24th March, 2021.

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