RAJ COUTURE PVT. LTD.,KOLKATA vs. ITO, WARD - 8(3), KOLKATA, KOLKATA

ITA 1236/KOL/2018Status: DisposedITAT Kolkata16 April 2021AY 2012-132 pages

AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's application for withdrawal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT. The assessee subsequently applied to withdraw the appeal as they had availed the benefits of the Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the assessee can 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: SHRI J. SUDHAKAR REDDY, HON’BLE & SHRI A.T. VARKEY, HON’BLE]

order : April 16th, 2021 ORDER PER BENCH: The assessee seeks permission of this Bench to withdraw its appeal in as it has availed the scheme under “Vivad Se Vishwas Act, 2020” vide its application dated 19.03.2021. 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”.

We accept this application of the assessee and dismiss this appeal as withdrawn. Order Pronounced in the Open Court on 16th April, 2021.

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