VIKAS DUNGARWAL AND SONS,SILIGURI vs. I.T.O.,WARD-2(2), SILIGURI

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ITA 1523/KOL/2019Status: DisposedITAT Kolkata15 April 2021AY 2012-132 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's application to withdraw the appeal. The appeal was consequently dismissed as withdrawn.

What were the facts?

The assessee sought to withdraw their appeal for assessment year 2012-13. This was because they had opted to avail the scheme under the "Vivad Se Vishwas Act, 2020".

What were the issues?

Whether the assessee can withdraw their appeal to avail the Vivad Se Vishwas scheme. The primary issue was the procedural aspect of withdrawing an appeal due to opting for a settlement scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “C-SMC” KOLKATA

Before: Shri S. S. Godara

आदेश /O R D E R Shri S.S. Godara, JM:

1.

This assessee’s appeal for assessment year 2012-13 arises against the CIT (Appeals), Siliguri’s order dated 10-04-2019 passed in case No. 160/CIT(A)/SLG/2018-19 involving proceedings u/s 143(3)/147 of the Income-tax Act, 1961 in short the ‘Act’). I have heard the Ld.DR. Case file perused.

2.

At the outset, it is noticed that the assessee seeks permission from this Bench to withdraw its appeal ( Se Vishwas Act, 2020” vide his application dated Nil. The assessee stated that he has filed Form No.1 under the provisions of “Vivad Se Vishwas Act, 2020.

3.

In view of above, I accept this application of assessee and dismiss this appeal as withdrawn.

Vikas Dungarwal & Sons . Page 2 4. In the result, the appeal of the assessee is dismissed in above terms. Order pronounced in open court on 15-04-2021

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