REGENT MOTORS PRIVATE LIMITED,KOLKATA vs. I.T.O.,WARD-7(2), KOLKATA

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ITA 2066/KOL/2019Status: DisposedITAT Kolkata18 February 2021AY 2012-132 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal. The appeal was dismissed as withdrawn based on the assessee's submission and the Vivad Se Vishwas Act.

What were the facts?

The assessee filed an appeal before the ITAT. The assessee later filed a withdrawal application stating they had opted for the Direct Tax Vivad Se Vishwas Act and received the necessary form.

What were the issues?

The primary issue was whether the assessee's appeal should be withdrawn due to opting for the Vivad Se Vishwas scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C(SMC

Before: Shri A. T. Varkey, JM]

Pronounced: 18.02.2021

ORDER

Per Shri A. T. Varkey, JM:

1.

This appeal preferred by the assessee is against the order of Ld. CIT(A)-3, Kolkata dated 24.06.2019 for AY 2012-13.

2.

None appeared on behalf of the assessee. At the outset, it is noticed that an application of the assessee for withdrawal of this appeal dated 11.02.2021 is placed in file. The assessee submitted that the assessee had filed Form 1 and 2 under the Direct Tax Vivad Se Vishwas Act in respect of this appeal and the competent authority has issued Form no. 3, and assessee has received the same. Taking note of the aforesaid submission of assessee, I allow the assessee to withdraw the impugned appeal. 3. In the result, the appeal of assessee is dismissed as withdrawn. Order is pronounced in the open court. Sd/- (A. T. Varkey) Judicial Member Dated: 18.02.2021 JD, Sr. PS Regent Motors Private Limited, A.Y. 2012-13 Copy of the order forwarded to:

1. 1. Appellant- Regent Motors Private Limited, 207, A. J. C. Bose Road, Near Kala Mandir, Kolkata-700 017.

2. Respondent – ITO, Ward-7(2), Kolkata.

3. The CIT(A)-3, Kolkata (sent through e-mail) 4. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail)

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