MARBLE IMPEX PVT. LTD.,KOLKATA vs. ITO, WARD - 4(2), KOLKATA

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ITA 2638/KOL/2019Status: DisposedITAT Kolkata25 March 2021AY 2010-112 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal granted the assessee's request for withdrawal. The appeal was dismissed as withdrawn after the assessee complied with the Vivad Se Vishwas Scheme.

What were the facts?

The assessee sought withdrawal of their appeal before the ITAT. This was based on their decision to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the assessee's appeal can be dismissed as withdrawn due to settlement under the Vivad Se Vishwas Act, 2020.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, ‘B(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

This appeal filed by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)-19, Kolkata dated 30.10.2019.

2.

In this case, Shri Anil Kumar Kochar, ld. Advocate of the assessee- company has moved an application dated 18.03.2021 seeking withdrawal of this appeal on the ground that he has decided to settle the dispute involved in the said appeal under the Direct Tax Vivad Se Vishwas Act, 2020. The assessee has duly filed the declarations in Form No. 1 and Form No. 2 and the Designated Authority has issued the certificate in Form No. 3 as per Section 5(1) of the Scheme accepting the assessee’s declaration under the same Scheme.

Assessment Year: 2010-2011 Marble Impex Pvt. Limited

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 permission as sought by the ld. Advocate of the assessee is granted and this appeal of the assessee is dismissed as withdrawn.

4.

In the result, the appeal filed by the assessee is dismissed as withdrawn.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

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