NAVNEET AGARWAL, LEGAL HEIR OF LATE KIRAN AGARWAL,KOLKATA vs. ITO, WARD - 35(3), KOLKATA, KOLKATA

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ITA 837/KOL/2019Status: DisposedITAT Kolkata05 March 2021AY 2015-162 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 The appeal was dismissed as withdrawn due to the assessee opting for the 'Vivad Se Vishwas' scheme.

What were the facts?

The assessee filed an appeal for assessment year 2015-16. The assessee sought permission to withdraw the appeal as they opted to avail the 'Vivad Se Vishwas' scheme.

What were the issues?

Whether an appeal can be withdrawn by the assessee to avail the benefit of the 'Vivad Se Vishwas' scheme.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 BENCH “A” 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), 10, Kolkata dated 18-03-2019 for the assessment year 2015-16.

2.

At the outset, it is noticed that the assessee seeks permission from this Bench to withdraw its appeal ( Se Vishwas” vide its application dated 25-02-2021. The assessee stated that it has been granted certificate by the designated authority in Form-3 to this effect under the provisions of “Vivad Se Vishwas Act, 2020/ Vivad Se Vishwas Scheme (VSVS-20).

3.

In view of above, we accept this application of assessee and dismiss this appeal of assessee as withdrawn.

1.

Navneet Agarwal L/H of lt. Kiran Agarwal 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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