SMT. MADHUMITA SETHIA,KOLKATA vs. I.T.O.WARD-31(3), KOLKATA

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ITA 437/KOL/2019Status: DisposedITAT Kolkata23 February 2021AY 2015-162 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal granted the assessee's request for withdrawal. The appeal was dismissed as withdrawn after the assessee complied with the Vivad Se Vishwas Scheme requirements.

What were the facts?

The assessee sought to withdraw the appeal filed against the CIT(A) order. The reason for withdrawal was to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the assessee can withdraw an appeal to settle the dispute under the Vivad Se Vishwas Scheme. The primary issue was the procedural aspect of withdrawing the appeal due to settlement under a specific scheme.

Which sections of the Income-tax Act were involved?

Section 5(1) of the Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C(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)-9, Kolkata dated 20.02.2019.

2.

In this case, Shri Anil Kumar Kochar, Advocate of the assessee has moved an application dated 19.02.2021 seeking withdrawal of this appeal on the ground that the assessee 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: 2015-2016 Smt. Madhumita Sethia

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Scheme, 2020, the permission as sought by the assessee is granted and this appeal of the assessee is dismissed as withdrawn.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In the result, the appeal filed by the assessee is dismissed as withdrawn.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 23, 2021.

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