BURDWAN DEVELOPMENT AUTHORITY,BURDWAN vs. ITO, WARD-1(1), BURDWAN, KOLKATA

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ITA 2107/KOL/2014Status: DisposedITAT Kolkata15 March 2021AY 2007-20082 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 decision to settle the disputes under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the facts?

The assessee, Burdwan Development Authority, filed appeals before the ITAT. The assessee subsequently sought to withdraw these appeals.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH, KOLKATA

Before: Shri P.M. Jagtap, Vice- & Shri A.T. Varkey

Per Bench:- These appeals being and 1982/KOL/2014 filed by the assessee are directed against the orders of ld. Commissioner of Income Tax (Appeals), Asansol dated 18.09.2014 and 22.09.2014 respectively.

2.

In these cases, Shri Soumitra Choudhury, Advocate of the assessee has moved an application dated 10.03.2021 seeking withdrawal of these appeals on the ground that the assessee has decided to settle the disputes 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 and the Designated Authority has issued the certificates in & 1982/KOL/2014 Assessment Years: 2007-2008 & 2006-2007 Burdwan Development Authority Form No. 3 as per Section 5(1) of the Scheme accepting the assessee’s declaration under the said Scheme.

3.

Keeping in view the 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Scheme, 2020, the permission as sought by the assessee is granted and these appeals of the assessee are dismissed as withdrawn.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In the result, both the appeals filed by the assessee are dismissed as withdrawn.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 15, 2021.

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