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Income Tax Appellate Tribunal, KOLKATA BENCH ‘(A
Before: SHRI P.M. JAGTAP, HON’BLE(KZ) & SHRI A.T. VARKEY, HON’BLE]
IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘(A)’, KOLKATA [BEFORE SHRI P.M. JAGTAP, HON’BLE VICE PRESIDENT (KZ) & SHRI A.T. VARKEY, HON’BLE JUDICIAL MEMBER] [THROUGH VIRTUAL COURT] Assessment Year: 2014-15 Aliasgar Sajjadbhoy.............................................................................................................Appellant Legal Heir of Lt. Sajjad M Abbasbhai 17, Western Street, Kolkata – 700 013. [PAN: AFTPA 9533 N] Vs ITO, Ward – 1(2), Kolkata...................……………………………………….........................Respondent Appearances by: None appearing on behalf of the Assessee. Smt. Ranu Biswas, ACIT, Sr. DR appearing on behalf of the Revenue. Date of concluding the hearing : March 19, 2021 Date of pronouncing the order : March 19, 2021 ORDER PER BENCH:
This appeal filed by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)-10, Kolkata dated 15.03.2019.
In this case, the assessee has moved an application dated 12.03.2021 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 Assessment Year: 20114-15 Aliasgar Sajjadbhoy, Legal Heir of Late Sajjad M Abbasbhai the Scheme accepting the assessee’s declaration under the same Scheme.
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Scheme, 2020, the permission as sought by the assessee is granted and this appeal of the assessee is dismissed as withdrawn.
In the result, the appeal of the assessee is dismissed as withdrawn. Order Pronounced in the Open Court on 19th March, 2021.