SAKUNTALA DEVI GARG,JALPAIGURI vs. I.T.O.,WARD-1(4), JALPAIGURI

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ITA 291/KOL/2019Status: DisposedITAT Kolkata22 February 2021AY 2015-162 pages
AI SummaryDismissed

What did the Tribunal hold?

The assessee sought to withdraw the appeal as the dispute was settled under the Direct Tax Vivad Se Vishwas Act, 2020. The tribunal granted the permission for withdrawal.

What were the facts?

The assessee filed an appeal before the ITAT. Subsequently, the assessee applied for withdrawal of the appeal.

What were the issues?

Whether the appeal can be withdrawn due to settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5,Section 6

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), Jalpaiguri.

2.

In this case, the assessee has moved an application dated 17.02.2021 seeking withdrawal of this appeal on the ground that she 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. 5 as per Section 5(2) read with section 6 of the Scheme accepting the assessee’s declaration under the same Scheme.

Assessment Year: 2015-2016 Sakuntala Devi Garg

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Scheme, 2020, the permission as sought by the assessee is granted and this appeal of the assessee is dismissed as withdrawn.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In the result, the appeal filed by the assessee is dismissed as withdrawn.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 22, 2021.

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