SMT. RASHMI RANI vs. JT. C.I.T.,

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ITA 27/PAT/2016Status: HeardITAT Patna19 May 2022AY 2011-122 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal granted the assessee's application for withdrawal of the appeal. This was based on the assessee's compliance with the Vivad Se Vishwas Scheme.

What were the facts?

The assessee sought to withdraw their appeal before the ITAT. The reason for withdrawal was to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether an appeal can be withdrawn to settle a dispute under the Vivad Se Vishwas Act, 2020.

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, ‘PATNA’ BENCH, KOLKATA

Before: Shri Rajpal Yadav, Vice-(KZ) & Shri Rajesh Kumar

Per Rajpal Yadav, Vice-President (KZ):- This appeal filed by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)-2, Patna dated 09.02.2016.

2.

In this case, Shri Sudhir Kumar Narayan, Advocate for the assessee- company has moved an application seeking withdrawal of this appeal on the ground that they have 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 under the Vivad Se Vishwas Act, 2020 on 15.01.2021 and the Designated Authority has issued the certificate in Form No. 5 on 02.02.2022 as per Section 5(1) of the Scheme accepting the assessee’s declaration under the said Scheme but due to some technical problem, she was unable to download the same.

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permission as sought by the Advocate of the assessee-company is granted and this appeal of the assessee is dismissed as withdrawn.

4.

In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open Court on May 19, 2022.

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