RADHIKA INDUSTRIAL INVESTMENT LTD.,KOLKATA vs. I.T.O.,WARD-4(1), KOLKATA

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ITA 1698/KOL/2019Status: DisposedITAT Kolkata18 February 2021AY 2013-142 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal. The appeal was dismissed as withdrawn based on the assessee's application and compliance with the Vivad se Vishwas scheme.

What were the facts?

The assessee filed an appeal before the ITAT. The assessee's authorized representative filed a withdrawal application stating that the assessee had opted for the Vivad se Vishwas scheme.

What were the issues?

Whether the assessee can withdraw an appeal filed before the ITAT due to opting for the Vivad se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Act

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A(SMC

Before: Shri A. T. Varkey, JM]

Pronounced: 18.02.2021

ORDER

Per Shri A. T. Varkey, JM:

1.

This appeal preferred by the assessee is against the order of Ld. CIT(A)-2, Kolkata dated 14.05.2019 for AY 2013-14.

2.

None appeared on behalf of the assessee. At the outset, it is noticed that an application of the Ld. AR of the assessee Shri Vigyaneshwar Nath Datta, Advocate for withdrawal of this appeal dated 17.02.2021 is placed in file. The Ld. AR of the assessee submitted that the assessee had filed Form 1 and 2 under the Direct Tax Vivad Se Vishwas Act in respect of this appeal and the competent authority has issued Form no. 3, and assessee has received the same. Taking note of the aforesaid submission of the Ld. AR of the assessee, I allow the assessee to withdraw the impugned appeal. 3. In the result, the appeal of assessee is dismissed as withdrawn. Order is pronounced in the open court. Sd/- (A. T. Varkey) Judicial Member Dated: 18.02.2021 JD, Sr. PS Radhika Industrial Investment Limited, A.Y. 2013-14 Copy of the order forwarded to:

1. 1. Appellant- Radhika Industrial Investment Ltd., 16, India Exchange Place, Gate No. 1, Kolkata-700 001.

2. Respondent – ITO, Ward-4(1), Kolkata.

3. The CIT(A)-2, Kolkata (sent through e-mail) 4. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail)

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