ANKITA DHANUKA,KOLKATA vs. ITO, WARD - 34(2), KOLKATA, KOLKATA

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ITA 1640/KOL/2018Status: DisposedITAT Kolkata02 July 2021AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal granted the assessee's request 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 The appeal was dismissed as withdrawn due to the settlement under the Vivad Se Vishwas Scheme.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 against an order of the CIT(A). The assessee subsequently filed an application seeking withdrawal of the appeal. This was on the grounds that the dispute was settled under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether an appeal can be withdrawn if the dispute has been settled under the Vivad Se Vishwas Act, 2020.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH ‘C’, KOLKATA

Before: SHRI P.M. JAGTAP, HON’BLE VICE-(KZ) & SHRI A.T. VARKEY, HON’BLE]

order : July 02, 2021 O R D E R PER BENCH: This appeal filed by the assessee is directed against order of ld. Commissioner of Income Tax (Appeals)- 10, Kolkata dated 28.06.2018.

2.

In this case, the Authorized Representative of the assessee has moved an application dated 06.05.2021seeking withdrawal of this appeal on the ground that he 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 (A.Y. 2014-15) Smt. Ankita Dhanuka 5(1) of the Scheme accepting the assessee’s declaration under the same Scheme.

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Scheme, 2020, the permission as sought by the assessee is granted and this appeal of the assessee is dismissed as withdrawn.

4.

In the result, the appeal of the assessee is dismissed as withdrawn.

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