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.

The assessee filed appeals for assessment years 2012-2013 and 2013-2014. The assessee subsequently applied for withdrawal of these appeals.

What were the issues?

Whether the assessee's appeals should be withdrawn due to settlement under the Vivad Se Vishwas Act.

Prem Kumar Surana, Howrah vs I.T.O., Ward-48(2) | ITAT Kolkata 2021

Income Tax Appellate Tribunal, ‘C(SMC

Before: Shri P.M. Jagtap, Vice-

These appeals filed by the assessee are directed against the orders of ld. Commissioner of Income Tax (Appeals)-14, Kolkata both dated 12.06.2019.

In these cases, the assessee has moved an application seeking withdrawal of these appeals on the ground that he 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 certificate in Form No. 3 as per Section 5(1) of the Scheme accepting the assessee’s declaration under the same Scheme. & 1960/KOL/2019 Assessment Years: 2012-2013 & 2013-2014 Prem Kumar Surana

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Scheme, 2020, the permission as sought by the assessee is granted and these appeals of the assessee are dismissed as withdrawn.

In the result, both the appeals filed by the assessee are dismissed as withdrawn. Order pronounced in the open Court on March 12, 2021.

PREM KUMAR SURANA,HOWRAH vs. I.T.O.,WARD-48(2), KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments