Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, KOLKATA BENCH ‘(B
Before: SHRI P.M. JAGTAP, HON’BLE(KZ) & SHRI A.T. VARKEY, HON’BLE]
IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘(B)’, KOLKATA [BEFORE SHRI P.M. JAGTAP, HON’BLE VICE PRESIDENT (KZ) & SHRI A.T. VARKEY, HON’BLE JUDICIAL MEMBER] [THROUGH VIRTUAL COURT] & 177/Kol/2019 Assessment Year: 2005-06 & 2008-09 Automobile Association of Eastern India.....................................................................Appellant 13, Pramothesh Barua Sarani, Kolkata – 700 019. [PAN: AAAAA 1589 P] Vs ITO, Ward – 12(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:
These two appeals filed by the assessee are directed against two separate orders of ld. Commissioner of Income Tax (Appeals)-5, Kolkata both dated 30.08.2018.
In this case, the Authorised Signatory of the assessee has moved an application dated 04.02.2021 seeking withdrawal of this appeal 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 certificate in Form No. 3 as per Section 5(1) of the Scheme accepting the assessee’s declaration under the same Scheme.
2 & 177/Kol/2019 Assessment Year: 2005-06 & 2008-09 Automobile Association of Eastern India 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Scheme, 2020, the permission as sought by the assessee is granted and these appeals of the assessee are dismissed as withdrawn.
In the result, the appeals of the assessee are dismissed as withdrawn. Order Pronounced in the Open Court on 12th February, 2021.