SHRI TAPAN KUMAR DAS,NADIA vs. D.C.I.T.(IT)-2(1), KOLKATA

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ITA 2648/KOL/2019Status: DisposedITAT Kolkata12 February 2021AY 2015-162 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal granted the assessee's request for withdrawal of the appeal. This was based on the assessee's compliance with the requirements of the Vivad Se Vishwas Scheme and the issuance of a certificate by the Designated Authority.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). The assessee later filed an application to withdraw the appeal. This was due to the assessee opting to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether an appeal can be withdrawn if the assessee has opted for settlement under the Vivad Se Vishwas Act, 2020.

Which sections of the Income-tax Act were involved?

Section 5(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH ‘(C

Before: SHRI P.M. JAGTAP, HON’BLE(KZ) & SHRI A.T. VARKEY, HON’BLE]

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘(C)’, KOLKATA [BEFORE SHRI P.M. JAGTAP, HON’BLE VICE PRESIDENT (KZ) & SHRI A.T. VARKEY, HON’BLE JUDICIAL MEMBER] [THROUGH VIRTUAL COURT] Assessment Year: 2015-16 Shri Tapan Kumar Das........................................................................................................Appellant A-8/51, Kalyani, Nadia – 741 235. [PAN: AJMPD 3453 D] Vs DCIT, International Taxation, Circle – 2(1), Kolkata...................………………….Respondent Appearances by: None appearing on behalf of the Assessee. Smt. Ranu Biswas, ACIT, Sr. DR appearing on behalf of the Revenue. Date of concluding the hearing : February 12, 2021 Date of pronouncing the order : February 12, 2021 ORDER PER BENCH:

This appeal filed by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)-22, Kolkata dated 30.09.2019.

2.

In this case, the ld. counsel for the assessee has moved an application dated 10.02.2021 seeking withdrawal of this appeal on the ground that he 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. 3 as per Section 5(1) of the Scheme accepting the assessee’s declaration under the same Scheme.

Assessment Year: 20115-16 Shri Tapan Kumar Das 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 of the assessee is dismissed as withdrawn. Order Pronounced in the Open Court on 12th February, 2021.

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