SMT. VIJAY LAXMI SETHIA,KOLKATA vs. ITO, WARD - 36(4), KOLKATA, KOLKATA

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ITA 1848/KOL/2018Status: DisposedITAT Kolkata24 March 2021AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's application for withdrawal. Consequently, the appeal filed by the assessee was dismissed as withdrawn.

What were the facts?

The assessee sought permission to withdraw its appeal before the ITAT. This was because the assessee had availed the benefits of the Vivad Se Vishwas Act, 2020. The assessee had also received a certificate from the designated authority under the said Act.

What were the issues?

Whether an appeal can be withdrawn by the assessee if they have opted for the Vivad Se Vishwas scheme and obtained the necessary certificate.

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

Per Bench:

1.

The assessee seeks permission of this Bench to withdraw its appeal in Se Vishwas Act, 2020” vide its application. The assessee states that She has been granted certificate by the designated authority in Form No. 3 under the provisions of “Vivad Se Vishwas Act, 2020”.

2.

We accept this application of the assessee and dismiss this appeal as withdrawn.

Kolkata, the 24th March, 2021.

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