M/S. ANUKUL INVESTMENTS LTD.,KOLKATA vs. ITO, WARD - 4(1), KOLKATA

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ITA 2045/KOL/2018Status: DisposedITAT Kolkata21 April 2021AY 2004-052 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's application to withdraw the appeal. The appeal was dismissed as withdrawn due to the assessee availing the Vivad Se Vishwas scheme.

What were the facts?

The assessee filed an appeal before the ITAT. The assessee subsequently applied to withdraw the appeal as they had opted for the 'Vivad Se Vishwas Act, 2020' scheme.

What were the issues?

Whether the assessee is entitled to withdraw its appeal after opting for the Vivad Se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

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

Before: Sri J. Sudhakar Reddy & Sri Aby.T. Varkey

Per Bench:

1.

The assessee seeks permission of this Bench to withdraw its appeal in Se Vishwas Act, 2020” vide its application dated 26.03.2021. The assessee states that it has been granted certificate by the designated authority in Form No. 3 under the provisions of “Vivad Se Vishwas Act, 2020”.

2.

We accept this application of assessee and dismiss this appeal as withdrawn.

Kolkata, the 21st April, 2021.

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