SHRI SUBHAS LAL AGARWALA,MIDNAPORE vs. A.C.I.T.,CIRCLE-38, MIDNAPORE

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ITA 990/KOL/2019Status: DisposedITAT Kolkata08 September 2021AY 2014-152 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal. This was based on the assessee's successful enrollment in the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal before the ITAT for Assessment Year 2014-15. The assessee subsequently opted for the Direct Tax Vivad Se Vishwas Scheme and Form 3 was issued by the Department.

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Whether an appeal pending before the ITAT can be withdrawn by the assessee upon opting for the Vivad Se Vishwas Scheme.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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH: KOLKATA

Before: Shri A. T. Varkey & Shri Manish Borad, AM]

Pronounced: 08.09.2021

ORDER

Per Shri A. T. Varkey, JM:

1.

This appeal has been preferred by the assessee against the order of the Ld. CIT(A)-11, Kolkata dated 28.02.2019 for AY 2014-15.

2.

At the outset, the AR of the assessee Shri Rakesh Jain has submitted that the assessee wants to withdraw this appeal since 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. Therefore, taking into consideration the fact that since the assessee has opted for the Scheme for the AY 2014-15 and Form 3 has been issued by the Department which is placed on file, 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In the result, the appeal of assessee is dismissed as withdrawn.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/- (Manish Borad) (A. T. Varkey) Accountant Member Judicial Member Dated: 8th September, 2021 Jd, Sr. PS Sri Subhas Lal Agarwala, AY 2014-15 Copy of the order forwarded to:

1. 1. Appellant- Shri Subhas Lal Agarwala, Kiranitola Chowk, Station Road, Kotwali Paschim Midnapore, West Bengal-721101 2. Respondent – ACIT, Circle-38, Midnapore.

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