SRI NARESH CHAND CHANDAK,KOLKATA vs. I.T.O.,WARD-35(2), KOLKATA

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ITA 600/KOL/2019Status: DisposedITAT Kolkata24 February 2021AY 2014-152 pages
AI SummaryDismissed

What did the Tribunal hold?

The assessee applied for withdrawal of the appeal as they decided to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020. The Tribunal granted the permission for withdrawal.

What were the facts?

The assessee filed an appeal before the ITAT against an order of the CIT(A). The assessee subsequently sought to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw an appeal filed before the ITAT to settle the dispute under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B(SMC

Before: Shri P.M. Jagtap, Vice-

This appeal filed by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)-10, Kolkata dated 31.01.2019.

2.

In this case, the assessee has moved an application seeking withdrawal of this appeal on the ground that the he has decided to settle the dispute involved in the said appeal 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.

Assessment Year: 2014-2015 Sri Naresh Chand Chandak

3.

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Scheme, 2020, the permission as sought by the assessee is granted and this appeal of the assessee is dismissed as withdrawn.

4.

In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open Court on February 24, 2021.

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