MANISHA GUPTA,KOLKATA vs. ITO, WARD-47(1), KOLKATA

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ITA 2508/KOL/2019Status: DisposedITAT Kolkata25 March 2021AY 2011-122 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal granted the assessee's request to withdraw the appeals. This was based on the assessee's compliance with the Vivad Se Vishwas Scheme and the issuance of certificates accepting the declarations.

What were the facts?

The assessee had filed appeals before the ITAT for assessment years 2011-2012 and 2012-2013. The assessee subsequently decided to settle the disputes under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Act, 2020.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 P.M. Jagtap, Vice-

Date of concluding the hearing : March 25, 2021 Date of pronouncing the order : March 25, 2021 O R D E R

These appeals being 2509/KOL/2019 filed by the assessee are directed against the orders of ld. Commissioner of Income Tax (Appeals)-14, Kolkata dated 13.09.2019 and 23.10.2019 respectively.

2.

In these cases, Shri K.K. Goswami, ld. Authorized Representative of the assessee has moved an application dated 22.03.2021 seeking withdrawal of these appeals on the ground that the assessee has decided to settle the dispute involved in the said appeals under the Direct Tax Vivad Se Vishwas Act, 2020. The assessee has duly filed the declarations in Form No. 1 and Form No. 2 for both the appeals and the Designated 1 & 2509/KOL/2019 Assessment Years: 2011-2012 & 2012-2013 Manisha Gupta Authority has issued the certificates in Form No. 3 as per Section 5(1) of the Scheme accepting the assessee’s declarations 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 requirements under Vivad Se Vishwas Scheme, 2020, the permissions as sought by the ld. Authorized Representative of the assessee are granted and these appeals of the assessee are dismissed as withdrawn.

4.

In the result, both the appeals filed by the assessee are dismissed as withdrawn. Order pronounced in the open Court on March 25, 2021.

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