SHARAD AGARWAL,KOLKATA vs. I.T.O.,WARD-2(4), KOLKATA

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ITA 643/KOL/2019Status: DisposedITAT Kolkata05 March 2021AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessees' applications to withdraw their appeals. The appeals were dismissed as withdrawn.

What were the facts?

The assessees filed appeals before the Income Tax Appellate Tribunal. They subsequently sought permission to withdraw these appeals.

What were the issues?

The primary issue was whether the assessees should be permitted to withdraw their appeals due to opting for the Vivad Se Vishwas scheme.

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

Heard together (3 matters)

I.T.A. No. 642/Kol/2019
I.T.A. No. 643/Kol/2019
I.T.A. No. 1092/Kol/2019

Read from the judgment's own cause title. This page is filed under one of them.

Per Bench:

1.

The assessees seek permission of this Bench to withdraw their appeals in 643 &1092/Kol/2019 as they have availed the scheme under “Vivad Se Vishwas Act, 2020” vide their applications. The assessee states that it has been granted

2 643 & 1092/Kol/2019 Assessment Year: 2014-15 Abha Agarwal & Ors. certificate by the designated authority in Form No. 1, Form No. 2 and Form No. 3 under the provisions of “Vivad Se Vishwas Act, 2020”.

2.

We accept these applications of the assessees and dismiss these appeals as withdrawn.

Kolkata, the 5th March, 2021.

Sd/- Sd/- [Aby.T. Varkey] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated: 05.03.2021 SB, Sr. PS Copy of the order forwarded to: 1. (i) Abha Agarwal, C/o, Associated Ceramics Ltd., P.O.-Chirkunda, Dist. Dhanbad, Jharkhand-828202 (ii) Sharad Agarwal (iii) Arun Agarwal (ii) & (iii) both are residing at 17, Ganesh Chandra Avenue, 4th Floor, Kolkata- 700013. 2. (i) ITO, Ward-2(4), Kolkata. (ii) ITO, Ward-2(2), Kolkata 3. CIT(A)- , Kolkata. (sent through mail) 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata. (sent through mail)

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