ADITYA KARWA,HOOGHLY vs. ITO, WARD - 23(3), HOOGHLY

PDF · subscribers
ITA 2672/KOL/2018Status: DisposedITAT Kolkata13 August 2021AY 2015-162 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal granted the assessee's application for withdrawal. The appeal was dismissed as withdrawn due to the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal before the ITAT. The assessee subsequently filed an application seeking withdrawal of the appeal. This was because the appeal had been settled under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether an appeal can be withdrawn if the tax dispute has been settled under the Vivad Se Vishwas Act, 2020.

Which sections of the Income-tax Act were involved?

Section 5,Section 6

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘B(SMC

Before: Shri P.M. Jagtap, Vice-

This appeal filed by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)-6, Kolkata dated 31.10.2018.

2.

In this case, Shri Sumermal Surana, Advocate of the assessee has moved an application dated 11.08.2021 seeking withdrawal of this appeal on the ground that the appeal has been settled under the Direct Tax Vivad Se Vishwas Act, 2020. The assessee has duly filed the copy of the certificate in Form 5 for full and final settlement of tax arrear under section 5(2) read with section 6 of the Direct Tax Vivad Se Vishwas Act, 2020.

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 Shri S.M. Surana, ld. Advocate of the assessee is granted and this appeal of the assessee is dismissed as withdrawn.

4.

In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open Court on August 13, 2021. Sd/- (P.M. Jagtap) Vice-President Kolkata, the 13th day of August, 2021 Copies to : (1) Aditya Karwa, 107A, N.K. Banerjee Street, Mukherjee Plaza, Rishra, Hoogly-712248 (2) Income Tax Officer, Ward-23(3 ), Hooghly

More judgments on Section 5

All 847 judgments and leading authorities on Section 5 →

Recent GST High Court judgments

Search GST case law →