What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal as the assessee had opted for the Direct Tax Vivad Se Vishwas Scheme and Form 3 was issued.

The assessee filed an appeal for AY 2013-14. The assessee later filed an application to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw an appeal after opting for the Vivad Se Vishwas Scheme.

The Tinplate Company of India Ltd vs DCIT | ITAT Kolkata 2021

Income Tax Appellate Tribunal, “A” BENCH: KOLKATA

Before: Shri P. M. Jagtap & Shri A. T. Varkey]

Pronounced: 27.08.2021

ORDER

Per Shri A. T. Varkey, JM:

This is an appeal preferred by the assessee against the order of the Ld. CIT(A)-1, Kolkata dated 04.02.2020 for AY 2013-14.

None appeared on behalf of the assessee. However, an application dated 16.08.2021 on behalf of the assessee has been placed on record wherein the assessee has submitted that the assessee wants to withdraw this appeal since 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. Therefore, taking into consideration the fact that since the assessee has opted for the Scheme for the AY 2013-14 and Form 3 has been issued by the Department which is placed on file, we allow the assessee to withdraw the impugned appeal

In the result, the appeal of assessee is dismissed as withdrawn. Order is pronounced in the open court. Sd/- Sd/- (P. M. Jagtap) (A. T. Varkey) Vice President Judicial Member Dated: 27th August, 2021 Jd, Sr. PS

The Tinplate Company of India Ltd., AY 2013-14

THE TINPLATE COMPANY OF INDIA LTD,KOLKATA vs. DCIT, CIR.3(1), KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments