CRYSTAL COMMODEAL PVT. LTD.,KOLKATA vs. ITO, WARD - 9(3), KOLKATA

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ITA 2602/KOL/2018Status: DisposedITAT Kolkata19 February 2021AY 2008-092 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's application to withdraw the appeal. The appeal was dismissed as withdrawn by the Tribunal.

What were the facts?

The assessee company filed an appeal before the ITAT. Subsequently, the assessee requested permission to withdraw the appeal as it was availing the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee can withdraw its appeal due to availing the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A”

Before: Sri J. Sudhakar Reddy & Sri Sanjay Garg

Date of concluding the hearing : January 22, 2021 Date of pronouncing the order : February 19, 2021 ORDER Per Bench:- This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals)-16, Kolkata (hereinafter the ‘ld. CIT(A)’) passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’).

2.

The assessee company filed its application dated 19.12.2020 requesting the Bench for permission to withdraw its appeal as it is availing Vivad Se Vishwas Scheme, 2020. It submitted that the Income-Tax Department has issued Form No.3 under Rule 4 of Direct Tax Vivad Se Vishwas Rules, 2020 r.w. section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020 and furnished the copy of the same.

3.

Under the circumstances, we accept the application of the assessee to withdraw the appeal and dismiss the appeal as withdrawn.

Crystal Commodeal Pvt. Ltd Assessment Year: 2008-09

4.

In the result, the appeal of assessee is dismissed as withdrawn.

Kolkata, the 19th February, 2021.

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