NEELAM KHAITAN,SILIGURI vs. I.T.O.,WARD-2(4), SILIGURI

PDF · subscribers
ITA 1527/KOL/2019Status: DisposedITAT Kolkata15 April 2021AY 2011-122 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 The appeal was dismissed as withdrawn in light of the assessee opting for the Vivad Se Vishwas scheme.

What were the facts?

The assessee sought to withdraw her appeal for assessment year 2011-12. This was because she had opted to avail the scheme under the Vivad Se Vishwas Act, 2020, and had filed the necessary form.

What were the issues?

Whether an appeal can be withdrawn by the assessee to avail the Vivad Se Vishwas scheme.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 2011-12 arises against the CIT (Appeals), Siliguri’s order dated 10-04-2019 passed in case No. 127/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In view of above, I accept this application of assessee and dismiss this appeal as withdrawn.

Neelam Khaitan . 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

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →