M/S. TERAI TEA CO. LTD.,KOLKATA vs. DCIT, CIRCLE - 4(2), KOLKATA

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ITA 1996/KOL/2019Status: DisposedITAT Kolkata18 January 2021AY 2013-142 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 allowed the assessee to withdraw the appeal, taking into consideration the assessee's opting for the Vivad Se Vishwas Scheme and the issuance of Form 3 by the Department.

What were the facts?

The assessee filed an appeal before the ITAT. Subsequently, the assessee opted for the Direct Tax Vivad Se Vishwas Scheme for the Assessment Year 2013-14. The competent authority issued Form No. 3 under the scheme.

What were the issues?

The primary issue was whether the appeal should be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Not Applicable

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH: KOLKATA

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

Pronounced: 18.01.2021

ORDER

Per Shri A. T. Varkey, JM:

1.

This is an appeal preferred by the assessee is against the order of Ld. CIT(A)- 2, Kolkata dated 20.06.2019 for AY 2013-14.

2.

None appeared on behalf of the assessee. At the outset, it is noticed from the letter of the assessee dated 11.01.2020 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, a copy of the application for the assessee praying for withdrawal of the appeal along with Form No. 3 is available in file, which is before us. Therefore, taking into consideration the fact that since the assessee has opted for the Scheme for the AY 2013-14 and Form 3 has been issued by the Department, therefore, 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 In the result, the appeal of assessee is dismissed as withdrawn.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: 18.01.2021 JD, Sr. PS Terai Tea Co. Ltd., A.Y. 2013-14 Copy of the order forwarded to:

1. 1. Appellant- M/s. Terai Tea Company Ltd.10, Govt. Place (East), 1st floor, Kolkata- 700 069.

2. Respondent – DCIT, Circle-4(2), 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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