RAKESH KUMAR GUPTA, HUF,KOLKATA vs. I.T.O.WARD-45(4), KOLKATA

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ITA 977/KOL/2019Status: DisposedITAT Kolkata17 June 2021AY 2006-072 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 the necessary form. Therefore, the appeal was allowed to be withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT. Subsequently, the assessee received Form No. 3 under the Direct Tax Vivad Se Viswas Scheme, 2020, indicating resolution of the dispute.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Viswas Scheme.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, “A” BENCH: KOLKATA

Before: Shri J. Sudhakar Reddy, AM & Shri A. T. Varkey, JM]

Pronounced: 17.06.2021

ORDER

Per Shri A. T. Varkey, JM:

1.

This is an appeal preferred by the assessee against the order of Ld. CIT(A)-13, Kolkata dated 10.04. 2019 for Assessment year 2006-07.

2.

At the outset, we note that there is a letter from the assessee that he has already received Form number 3 from Ld. PCIT pursuant to his 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In the result, the appeal of the assessee is dismissed as withdrawn.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 17th June, 2021.

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