ALAKNANDA SPONGE IRON LTD.,KOLKATA vs. ITO, WARD - 1(2), KOLKATA

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ITA 75/KOL/2019Status: DisposedITAT Kolkata24 March 2021AY 2012-132 pages
AI SummaryWithdrawn

What did the Tribunal hold?

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 The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT. The assessee subsequently applied to withdraw the appeal, stating they had availed the 'Vivad Se Vishwas Act, 2020' scheme and received a certificate.

What were the issues?

Whether an appeal can be withdrawn by the assessee after availing the Vivad Se Vishwas scheme.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

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We accept this application of the assessee and dismiss this appeal as withdrawn.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