M/S FALCON COMPLEX PVT. LTD.,KOLKATA vs. I.T.O.WARD-1(4), KOLKATA

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ITA 528/KOL/2019Status: DisposedITAT Kolkata21 April 2021AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's application for withdrawal. The appeal was dismissed as withdrawn based on the assessee's participation in the Vivad Se Vishwas scheme.

What were the facts?

The assessee filed an appeal before the ITAT. Subsequently, the assessee applied for withdrawal of the appeal as it had opted for the 'Vivad Se Vishwas Act, 2020' scheme.

What were the issues?

Whether an appeal can be withdrawn by the assessee upon availing the Vivad Se Vishwas scheme.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 31.03.2021. 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We accept this application of assessee and dismiss this appeal as withdrawn.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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