VINITA BAID,SILIGURI vs. I.T.O.,WARD-2(2), SILIGURI

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ITA 1525/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 The appeal was dismissed as withdrawn in terms of the Vivad Se Vishwas Act.

What were the facts?

The assessee filed an appeal for assessment year 2012-13 against an order passed under sections 143(3)/147 of the Income-tax Act. The assessee sought to withdraw the appeal as she opted to avail the scheme under the 'Vivad Se Vishwas Act, 2020'.

What were the issues?

Whether an appeal can be withdrawn by the assessee to avail the benefit of the Vivad Se Vishwas Act, 2020.

Which sections of the Income-tax Act were involved?

Section 143,Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “B-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. 150/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 her application dated Nil. The assessee stated that she 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In view of above, I accept this application of assessee and dismiss this appeal as withdrawn.

Vinita Baid . 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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