KRISHNA KUMAR HETAMSARIA,KOLKATA vs. ITO, WARD-3(3), PURULIA

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ITA 2336/KOL/2019Status: DisposedITAT Kolkata28 January 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 noted that the assessee had opted for the Vivad Se Vishwas scheme and received the necessary clearance. Consequently, the appeal was allowed to be withdrawn by the assessee.

What were the facts?

The assessee filed an appeal before the ITAT. During the pendency of the appeal, the assessee filed declarations under the Direct Tax Vivad Se Vishwas Act, 2020. The competent authority issued Form No. 3, indicating acceptance of the declaration.

What were the issues?

Whether an appeal pending before the ITAT can be withdrawn by the assessee upon opting for the Vivad Se Vishwas scheme.

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, “B” BENCH: KOLKATA

Before: Shri J. Sudhakar Reddy, AM & Shri A. T. Varkey, JM]

Pronounced: 28.01.2021

ORDER

Per Shri A. T. Varkey, JM:

1.

This appeal preferred by the assessee is against the order of Ld. CIT(A), Asansol dated 28.06.2019 for AY 2015-16. 2. . At the outset, Ld. Counsel for the assessee Shri Subhas Agarwal 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 Ld. AR for assessee, we 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 In the result, the appeal of assessee is dismissed as withdrawn.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/- Sd/- (J.S. Reddy) (A. T. Varkey) Accountant Member Judicial Member Dated: 28.01.2021 JD, Sr. PS Krishna Kumar Hetamsaria, A.Y. 2015-16 Copy of the order forwarded to:

1. 1. Appellant- Shri Krishna Kumar Hetamsaria, C/o Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, suite 213, 2nd floor, Kolkata-700 069.

2. Respondent – ITO, Ward-3(3), Kolkata.

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

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