KAMAL KISHORE MALL,KOLKATA vs. A.C.I.T.,CIRCLE-33, KOLKATA

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ITA 1047/KOL/2019Status: DisposedITAT Kolkata16 April 2021AY 2015-162 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal granted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn due to the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal before the ITAT. The assessee subsequently decided to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the appeal should be withdrawn based on a settlement under the Vivad Se Vishwas Act, 2020.

Which sections of the Income-tax Act were involved?

Section 5(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A(SMC

Before: Shri Satbeer Singh Godara

This appeal filed by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)-9, Kolkata dated 28.03.2019.

2.

In this case, Shri N.N. Ray, ld. Authorized Representative of the assessee has moved an application seeking withdrawal of this appeal on the ground that the assessee has decided to settle the dispute involved in the said appeal under the Direct Tax Vivad Se Vishwas Act, 2020. The assessee has duly filed the declarations in Form No. 1 and Form No. 2 and the Designated Authority has issued the certificate in Form No. 3 as per Section 5(1) of the Scheme accepting the assessee’s declaration under the same Scheme.

3.

Keeping in view these facts and circumstances of the case including especially the fact that the assessee has duly complied with the necessary Assessment Year: 2015-2016 Kamal Kishore Mall requirements under Vivad Se Vishwas Scheme, 2020, the permission as sought by the ld. Authorized Representative of the assessee is granted and this appeal of the assessee is dismissed as withdrawn.

4.

In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open Court on April 16, 2021.

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