MINU KARMAKAR, L/H OF LATE KAMAL KARMAKAR,BHAGALPUR vs. ITO, WARD-1(2), BHAGALPUR

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ITA 246/PAT/2019Status: DisposedITAT Patna20 January 2021AY 2013-142 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn. However, it was subject to the condition that if the assessee could not avail the benefits of the scheme, the appeal would be restored.

What were the facts?

The assessee preferred an appeal against the order of the CIT(A). The assessee intended to withdraw the appeal as she opted for the 'Vivad Se Vishwas Scheme 2020'.

What were the issues?

The primary issue was the withdrawal of the appeal due to the assessee opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA BENCH “SMC” AT KOLKATA

Before: Shri Sanjay Garg

आदेश /O R D E R The present appeal has been preferred by the assessee against the order dated 11.02.2016 of the Commissioner of Income-tax (Appeals), Bhagalpur [hereinafter referred to as ‘CIT(A)’].

2.

At the outset, Ld. counsel for the assessee has submitted that since the assessee wants opted for ‘Vivad Se Vishwas Scheme 2020’ and therefore, she intends to withdraw the present appeal. The Ld. DR has no objection for the said withdrawal.

1.

Minu Karmakar vs. ITO, Wd-1(2), Bhagalpur Page 2 In view of the above, I dismiss the appeal as withdrawn subject to the observation that if the Income Tax Authorities do not approve the opting of “Vivad Se Vishwas Scheme 2020”or assessee somehow is not able to take the benefit of the Scheme, he will be entitled to get this appeal restored.

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