What did the Tribunal hold?

The Tribunal accepted the assessee's application to withdraw the appeal. The appeal was dismissed as withdrawn due to the assessee's participation in the Vivad Se Vishwas scheme.

The assessee filed an appeal before the ITAT. The assessee subsequently applied to withdraw the appeal as they had opted for the "Vivad Se Vishwas Act, 2020" scheme.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to availing the Vivad Se Vishwas scheme.

Jaisukh Vinimoy Pvt. Ltd. vs DCIT | ITAT Kolkata 2021

Income Tax Appellate Tribunal, KOLKATA ‘B’ BENCH, KOLKATA

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

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA (Virtual Court) (Before Sri J. Sudhakar Reddy, Accountant Member & Sri Aby T. Varkey, Judicial Member) Assessment Year: 2011-12 Jaisukh Vinimoy Private Limited....………………..…......................................................Appellant [PAN: AAACJ 6601 K] Vs. DCIT, Circle-13(1), Kolkata..........................................................................................Respondent Appearances by: None appeared on behalf of the Assessee. Sh. 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 assessee seeks permission of this Bench to withdraw its appeal in Se Vishwas Act, 2020” vide its application dated 03.03.2021. 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”.

JAISUKH VINIMOY PVT. LTD.,KOLKATA vs. D.C.I.T.,CIRCLE-13(1), KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments