M/S SWAMI TRADECOM PVT LTD,KOLKATA vs. I.T.O.,WARD-9(4), KOLKATA

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ITA 2376/KOL/2019Status: DisposedITAT Kolkata25 June 2021AY 2009-102 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad Se Viswas Scheme and had received Form 3. Therefore, the assessee was allowed to withdraw the appeal.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2009-10. The assessee subsequently filed Form 3 under the Vivad Se Viswas Scheme, indicating a settlement.

What were the issues?

Whether the appeal should be withdrawn due to the assessee opting for the Vivad Se Viswas Scheme.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Viswas Scheme, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH: KOLKATA

Before: Shri P. M. Jagtap, Vice-(KZ) & Shri A. T. Varkey, JM]

Pronounced: 25.06.2021

ORDER

Per Shri A. T. Varkey, JM:

1.

This is an appeal preferred by the assessee against the order of Ld. CIT(A)-17, Kolkata dated 22.08.2019 for Assessment year 2009-10.

2.

At the outset, we note that there is a letter from the assessee that it has already received Form number 3 from Ld. PCIT pursuant to its filing of Form nos. 1 and 2 as per the scheme envisaged in the Direct Tax Vivad Se Viswas Scheme, 2020 (hereinafter, the ‘scheme’). In the light of the aforesaid fact, we allow the assessee to withdraw the appeal.

3.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order is pronounced in the open court on 25th June, 2021.

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