M/S. MAYA TRADE LINKS LTD,KOLKATA vs. DCIT, CIRCLE - 12(1), KOLKATA, KOLKATA

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ITA 860/KOL/2018Status: DisposedITAT Kolkata25 August 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 assessee intended to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme. The Revenue had no objection to the withdrawal.

What were the facts?

The assessee filed an appeal before the ITAT for the assessment year 2013-14. The assessee later opted for the "Direct Tax Vivad Se Vishwas Scheme, 2020".

What were the issues?

The primary issue was the assessee's request to withdraw the appeal after opting for a settlement scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, KOLKATA

Before: Shri P.M. Jagtap, V.P (KZ) & Smt. Madhumita Roy, JM ]

ORDER

Per Smt. Madhumita Roy, JM

1.

The instant appeal filed by the Assessee is directed against the order dated 16- 03-2016 passed by the Learned Commissioner of Income-tax (Appeals)-4, Kolkata [ in short, the Ld. CIT(A) or the Assessment Year 2013-14.

2.

At the outset, it is noticed that since the assessee has opted for “ Direct Tax Viviad Se Vishwas Scheme, 2020” therefore, the assessee intends to withdraw the present appeal. The Ld. DR has no objection for the said withdrawal. In view of the above, the appeal of the assessee is hereby dismissed as ‘Withdrawn’.

3.

In the result, the appeal of the assessee is dismissed. Order is pronounced in the open court on 25-08-2021 Sd/- Sd/- (P.M. Jagtap) (Madhumita Roy) Vice-President(KZ) Judicial Member

Dated :25 -08-2021 **PP(Sr.P.S.)

M/s. Maya Trade Links Limited Page 2 Copy of the order forwarded to:

1. 1. Respective Appellant/Assessee: M/s. Maya Trade Links Ltd, ‘Vaibhav’. 4th Fl., 4 Lee Road, Kolkata-700 020.. Respondent/Department: The DCIT, Circle-12(1), Aaykar Bhawan, 7th 2 Floor, P-7 Chowringhee Square, Kolkata-700 069.

3. CIT(A),

4.

CIT- , 5. DR, ITAT, Kolkata.

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