SMT. MANJU CHOWDHARY,HOWRAH vs. I.T.O.,WARD-46(3), KOLKATA

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ITA 1824/KOL/2019Status: DisposedITAT Kolkata05 February 2021AY 2013-142 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal granted the assessee's request to withdraw the appeal. The settlement under the Vivad Se Vishwas Act was duly completed by the assessee.

What were the facts?

The assessee filed an appeal before the ITAT. The assessee later sought to withdraw the appeal, having opted to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to settlement under the Vivad Se Vishwas Act.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA Bench “A”, Kolkata

Before: Shri P.M. Jagtap, Vice- & Shri A.T. Varkey

Date of concluding the hearing : February 05, 2021 Date of pronouncing the order : February 05, 2021

O R D E R Per Bench:- This appeal filed by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)-14, Kolkata dated 03.07.2019.

2.

In this case, the ld. counsel for the assessee has moved an application dated 02.02.2021 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. 3 as per

Assessment Year: 2013-14 Smt. Manju Chowdhary Section 5(1) of the Scheme accepting the assessee’s declaration under the same Scheme.

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Scheme, 2020, the permission as sought by the assessee is granted and this appeal of the assessee is dismissed as withdrawn.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In the result, the appeal filed by the assessee is dismissed as withdrawn.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 05.02.2021.

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