WESTWELL IRON & STEEL PVT. LTD.,KOLKATA vs. D.C.I.T.,CIRCLE-5(2), KOLKATA

ITA 336/KOL/2019Status: DisposedITAT Kolkata05 March 2021AY 2012-132 pages

AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's application to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee sought to withdraw its appeal before the ITAT. This was because the assessee had opted to avail the benefits of the 'Vivad Se Vishwas' scheme.

What were the issues?

Whether the assessee's appeal can be withdrawn due to opting for the 'Vivad Se Vishwas' scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “C” KOLKATA

Before: Shri Sudhakar ReddyShri Aby. T. Varkey

आदेश /O R D E R Per Bench This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income-tax (Appeals), 2, Kolkata dated 18-05-2017 for the assessment year 2012-13.

At the outset, it is noticed that the assessee seeks permission from this Bench to withdraw its appeal ( Se Vishwas” vide its application dated 24-02-2021. The assessee stated that it has been granted certificate by the designated authority in Form-1 to this effect under the provisions of “Vivad Se Vishwas Act, 2020/ Vivad Se Vishwas Scheme (VSVS- 20).

In view of above, we accept this application of assessee and dismiss this appeal of assessee as withdrawn.

Westwell Iron & Steel P.Ltd Page 2 4. In the result, the appeal of the assessee is dismissed. Order pronounced in open court on 05-03-2021

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