PRADYUT GHOSH,KOLKATA vs. I.T.O.,WARD-43(2), KOLKATA

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ITA 979/KOL/2019Status: DisposedITAT Kolkata28 January 2021AY 2012-132 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal, allowing them to approach the Tribunal for restoration if issues arise with the Vivad Se Vishwas certificate.

What were the facts?

The assessee wished to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020. He had filed the necessary declarations but had not yet received the certificate from the Designated Authority.

What were the issues?

Whether the assessee can withdraw their appeal to pursue settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH ‘(SMC

Before: SHRI P.M. JAGTAP(KZ)]

order : January 28, 2021 ORDER This appeal filed by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)-13, Kolkata dated 29.03.2019.

2.

In this case, the assessee submitted that he has decided to settle the dispute involved in the appeal under the Direct Tax Vivad Se Vishwas Act, 2020. He also stated that he has duly filed the declarations in Form No. 1 and Form No. 2 but the Designated Authority has not issued the certificate in Form No. 3 as per Section 5(1) of the Scheme so far determining the tax payable by the assessee under the same Scheme.

3.

Keeping in view these facts and circumstances of the case including especially the fact that the assessee has duly

1.

Assessment Year: 2012-13 Pradyut Ghosh complied with the necessary requirements under Vivad Se Vishwas Scheme, 2020, we permit the assessee to withdraw this appeal and dismiss the appeal with the liberty to the assessee that in case, there is any problem in issuance of the certificate in Form No. 3 by the Designated Authority or any other such situation making the assessee not eligible to opt for the Vivad Se Vishwas Scheme, 2020, he will have the liberty to approach this Tribunal with a request for restoration of this appeal.

4.

In the result, the appeal of the assessee is dismissed as withdrawn. Order Pronounced in the Open Court on 28th January, 2021.

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