KAMLESH SHARMA,HOWRAH vs. I.T.O.,WARD-48(3), KOLKATA

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ITA 2227/KOL/2019Status: DisposedITAT Kolkata02 August 2021AY 2013-142 pages
AI SummaryDismissed

What did the Tribunal hold?

The assessee expressed a desire to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme. The revenue representative had no objection to the withdrawal.

What were the facts?

The assessee had appealed an order for assessment year 2013-14. The assessee opted for the Direct Tax Vivad Se Vishwas Scheme, 2020, and completed the necessary formalities.

What were the issues?

Whether the appeal should be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH: KOLKATA

Before: Shri A. T. Varkey, Hon’ble & Dr. M. L. Meena, Hon’ble]

Pronounced: 02.08.2021

ORDER Per Bench: This appeal has been preferred by the assessee against the order of Ld. CIT(A)-14, Kolkata dated 30-08-2019 for assessment years 2013-14.

2.

At the outset, Shri Anil Kochar, Advocate, Learned Authorised Representative of the assessee brought to our notice that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2020 (hereinafter, the ‘scheme’) and had filed Form no. 1 and Form no. 2 before the Competent Authority and the Competent Authority had accepted it and had issued Form- 3. Thereafter the assessee has remitted the tax as per Form 3 and filed form no. 4 and is expecting Form 5 anytime from the competent authority. In the light of the above, the assessee expresses his desire to withdraw his appeal. Apropos the discussion (supra) and since Shri Supriyo Pal, Addl., CIT, Learned Departmental Representative does not have any objection in withdrawing the same, we 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In the result, the appeal of assessee is dismissed as withdrawn.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.

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