What did the Tribunal hold?

The Tribunal granted the assessee's request to withdraw the appeal. This was based on the assessee's compliance with the Vivad Se Vishwas Scheme.

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

What were the issues?

Whether the assessee is entitled to withdraw their appeal after opting for settlement under the Vivad Se Vishwas Scheme.

M/S Kavita Bhutoria vs I.T.O., Ward-35(3) | ITAT Kolkata 2021

Income Tax Appellate Tribunal, KOLKATA ‘A(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)-10, Kolkata dated 31.07.2019.

In this case, Authorized Representative of the assessee has moved an application seeking 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 accepting the assessee’s declaration under the same Scheme.

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as sought by the Authorized Representative of the assessee is granted and this appeal of the assessee is dismissed as withdrawn.

In the result, the appeal filed by the assessee is dismissed as withdrawn.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) Mrs. Kavita Bhutoria, Shop No. 10, Ground Floor, 11, Clive Row, Kolkata-700001 (2) Income Tax Officer, Ward-35(3), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, 7t h Floor, E.M. Byepass, Kolkata-700107 Kolkata-700001

M/S KAVITA BHUTORIA,KOLKATA vs. I.T.O.,WARD-35(3), KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments