What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal after noting that the assessee had filed declarations under the Vivad Se Vishwas Scheme and received relevant forms.

The assessee preferred an appeal against the CIT(A)'s order for AY 2013-14. The assessee subsequently opted for the Direct Tax Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the assessee's withdrawal of the appeal due to opting for the Vivad Se Vishwas Scheme.

Smt. Radha Devi Mohta vs DCIT | ITAT Kolkata 2021

Income Tax Appellate Tribunal, “C” BENCH: KOLKATA

Before: Shri P. M. Jagtap, Vice-(KZ) & Shri A. T. Varkey]

Pronounced: 20.09.2021

ORDER

Per Shri A. T. Varkey, JM:

1. This appeal has been preferred by the assessee against the order of the Ld. CIT(A)-10, Kolkata dated 04.02.2018 for AY 2013-14.

At the outset, the Ld. AR for the assessee Shri Sunil Surana brought to our notice that the assessee has opted for the Direct Tax Vivad Se Vishwas Scheme, 2020 (hereinafter the Scheme). According to the Ld. AR, the assessee had filed declarations in Form no. 1 and 2 before the competent authority and pursuant to the same has received Form no. 3, 4 and 5 from the competent authority. In the light of the aforesaid submission of the Ld. AR and after perusal of Form no. 5 dated 02.03.2021 passed by PCIT, Kolkata – 5, we allow the assessee to withdraw the captioned appeal.

In the result, the appeal of assessee is dismissed as withdrawn. Order is pronounced in the open court. Sd/- Sd/- (P.M. Jagtap) (A. T. Varkey) Vice-President Judicial Member Dated: 20th September, 2021 Biswajit, Sr. PS

Smt. Radha Devi Mohta, AY 2013-14 Copy of the order forwarded to:

Appellant- Smt. Radha Devi Mohta, C/o. Memco India, 34, Ezra Street, Kolkata – 700 001.

2. Respondent – DCIT, Circle-36, Kolkata.

SMT. RADHA DEVI MOHTA,KOLKATA vs. DCIT, CIRCLE - 36, KOLKATA, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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