What did the Tribunal hold?

The Tribunal granted the assessee's request to withdraw the appeals. The appeals were dismissed as withdrawn due to the assessee's compliance with the Vivad Se Vishwas Scheme.

The assessee filed four appeals against the CIT(A)'s order. The assessee later sought to withdraw these appeals. This withdrawal was based on the assessee's decision to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

The primary issue was whether the assessee's appeals could be withdrawn and dismissed as settled under the Vivad Se Vishwas Scheme.

M/S Royal Calcutta Truf Club vs A.C.I.T.(Int.Tax)), Range-1 | ITAT Kolkata 2021

Income Tax Appellate Tribunal, KOLKATA BENCH ‘(C

Before: SHRI P.M. JAGTAP, HON’BLE(KZ) & SHRI A.T. VARKEY, HON’BLE]

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘(C)’, KOLKATA [BEFORE SHRI P.M. JAGTAP, HON’BLE VICE PRESIDENT (KZ) & SHRI A.T. VARKEY, HON’BLE JUDICIAL MEMBER] [THROUGH VIRTUAL COURT] to 1757/Kol/2019 Assessment Year: 2011-12 to 2014-15 M/s. Royal Calcutta Turf Club..................................................................................................................Appellant C/o. M/s. Salarpuria Jajodia & Co., 3rd Floor 7, Chittaranjan Avenue Kolkata – 700 072 [PAN: AAAAR 0769 A] Vs Asstt. Commissioner of Income Tax (International Taxation), Range-1, Kolkata............Respondent Appearances by: None appearing on behalf of the Assessee. Smt. Ranu Biswas, ACIT, Sr. DR appearing on behalf of the Revenue. Date of concluding the hearing : February 12, 2021 Date of pronouncing the order : February 12, 2021 ORDER PER BENCH:

All these four appeals filed by the assessee are directed against common order of the ld. Commissioner of Income Tax (Appeals)-22 (‘ld. CIT(A)’), Kolkata, dated 28/05/2019.

In this case, the Authorised Representative of the assessee has moved an application dated 08.02.2021 seeking withdrawal of these appeals on the ground that 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 2 to 1757 /Kol/2019 Assessment Year: 2011-12 to 2014-15 Royal Calcutta Turf Club certificate in Form No. 3 as per Section 5(1) of the Scheme accepting the assessee’s declaration under the same Scheme.

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 these appeals of the assessee are dismissed as withdrawn.

In the result, all the appeals of the assessee are dismissed as withdrawn. Order Pronounced in the Open Court on 12th February, 2021.

M/S ROYAL CALCUTTA TRUF CLUB,KOLKATA vs. A.C.I.T.(INT.TAX)), RANGE-1, KOLKATA

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