What did the Tribunal hold?

The Tribunal granted the assessee's request for withdrawal. The appeal was dismissed as withdrawn due to the assessee's compliance with the Vivad Se Vishwas Scheme.

The assessee filed an appeal against the CIT(A)'s order. The assessee subsequently sought to withdraw the appeal to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether an appeal can be withdrawn to settle a dispute under the Vivad Se Vishwas Act. Compliance with the Vivad Se Vishwas Scheme.

Meeco Engineering, Durgapur vs A.C.I.T., Circle-1, Durgapur | ITAT Kolkata 2021

Income Tax Appellate Tribunal, KOLKATA BENCH ‘(SMC

Before: SHRI P.M. JAGTAP, HON’BLE(KZ)

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘(SMC)’, KOLKATA [BEFORE SHRI P.M. JAGTAP, HON’BLE VICE PRESIDENT (KZ) [THROUGH VIRTUAL COURT] Assessment Year: 2015-16 M/s. Mecco Engineering......................................................................................................Appellant Gouri Bhavan, Gopinathpur, Sagarbhanga, Bidhannagar, Durgapur – 713212. [PAN: AAQFM 0123 L] Vs ACIT (CIRCLE – 1), Durgapur...................………………………………………....................Respondent Appearances by: None appearing on behalf of the Assessee. Shri Supriyo Pal, ACIT, Sr. DR appearing on behalf of the Revenue. Date of concluding the hearing : September 09, 2021 Date of pronouncing the order : September 09, 2021 ORDER

This appeal filed by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)- Durgapur dated 27.11.2019.

In this case, Shri Presenjit Kundu, Authorised Representative of the assessee has moved an application dated 03.09.2021seeking withdrawal of this appeal on the ground that the assessee 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 Section 5(1) of the Scheme determining the tax payable by the assessee.

Assessment Year: 2015-16 M/s. Mecco Engineering 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Scheme, 2020, the permission as sought by the assessee is granted and this appeal of the assessee is dismissed as withdrawn.

In the result, the appeal of the assessee is dismissed as withdrawn. Order Pronounced in the Open Court on 9th September, 2021.

MEECO ENGINEERING,DURGAPUR vs. A.C.I.T.,CIRCLE-1, DURGAPUR

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