What did the Tribunal hold?

The Tribunal noted that the assessee had availed settlement benefits under the Vivad Se Vishwas Scheme. The Revenue did not rebut this claim.

The assessee filed an appeal for assessment year 2005-06. Subsequently, the assessee filed a petition stating they had availed settlement benefits under the Direct Tax Vivad Se Vishwas Scheme 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Shree Balaji Marbles vs ITO | ITAT Kolkata 2021

Income Tax Appellate Tribunal, KOLKATA ‘SMC’BENCH KOLKATA

Before: SHRI S.S. GODARA, HON’BLE

This assessee’s appeal for assessment year 2005-06 arises against the Commissioner of Income-tax (Appeals) -5 Kolkata order dated 01.11.2018 passed in case No. 328/CIT(A)-5/Ward-29(1)/18-19/Kol involving proceedings u/s 143(3) of the Income Tax Act, 1961; (in short ‘the Act’).

I notice at the outset that the assessee has filed his petition dated 12.04.2021 stating to have already availed settlement benefit under the Direct Tax Vivad Se Vishwas Scheme 2020. He has further filed Form – 3 to this effect which has not been rebutted from the Revenue side.

This assessee’s appeal is dismissed as withdrawn in above terms. Order pronounced in open court on 12/04/2021. (S. S. GODARA) JUDICIAL MEMBER Kolkata; Date: 12/04/2021 Biswajit, Sr. PS Shree Balaji Marbles Page 2 आदेश क" ""त"ल"प अ"े"षत / Copy of Order Forwarded to:- 1. अपीलाथ"/Appellant- Shree Balaji Marbles.

""यथ"/Respondent- ITO, Ward – 29(1), Kolkata. 3. संबं"धत आयकर आयु"त / Concerned CIT 4. आयकर आयु"त- अपील / CIT (A)

"वभागीय ""त"न"ध, आयकर अपील"य अ"धकरण / DR, ITAT, 6. गाड" फाइल / Guard file. //// By order/आदेश से,

SHREE BALAJI MARBLES,KOLKATA vs. ITO, WARD-29(1), KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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