PRADIP KUMAR AGARWALA,SILIGURI vs. D.C.I.T.,CIRCLE-3(1), SILIGURI

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ITA 475/KOL/2019Status: DisposedITAT Kolkata05 March 2021AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's application to withdraw the appeal. The appeal was dismissed as withdrawn due to the settlement under the Vivad Se Vishwas Act.

What were the facts?

The assessee filed an appeal before the ITAT. Subsequently, the assessee applied to withdraw the appeal as they had availed the 'Vivad Se Vishwas Act, 2020' scheme. The assessee stated they received an order for full and final settlement of tax.

What were the issues?

Whether an appeal can be withdrawn if the assessee has settled the tax liability under the Vivad Se Vishwas Act.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘C’ BENCH, KOLKATA

Before: Sri J. Sudhakar Reddy & Sri Aby.T. Varkey

The assessee seeks permission of this Bench to withdraw its appeal in Se Vishwas Act, 2020” vide its application dated 03.10.2020. The assessee states that he has got an order in Form No. 5 for full and final settlement of tax.

2.

We accept this application of assessee and dismiss this appeal as withdrawn.

Kolkata, the 5th March, 2021.

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