SMT. PRITI A.DOSHI,KOLKATA vs. PR.CIT-12, KOLKATA

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ITA 960/KOL/2019Status: DisposedITAT Kolkata06 February 2023AY 2014-153 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 noted that the assessee had opted for the Vivad Se Vishwas Scheme and requested withdrawal of the appeal. The Revenue had no objection to this request.

What were the facts?

The assessee filed an appeal against an order passed under Section 263 of the Income Tax Act. The assessee later opted for the 'Vivad Se Vishwas Scheme, 2020'.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘A” BENCH, KOLKATA

Before: SRI RAJPAL YADAV & DR. MANISH BORAD

order

: February 06th, 2023 ORDER

Per Manish Borad, Accountant Member:

1.

This appeal filed by the assessee pertaining to the Assessment Year (in short “AY”) 2014-15 is directed against the order passed u/s 263 of the Income Tax Act, 1961 (in short the “Act”) by ld. Pr. CIT, Kolkata-12, Kolkata dated 29.03.2019.

I.T.A. No.: 960/KOL/2019 Assessment Year: 2014-15 Smt. Priti A. Doshi.

2.

The ld. Counsel for the assessee has submitted that the assessee has availed the “Vivad Se Vishwas Scheme, 2020”. Form No.-3 has been issued by the Revenue authorities on 11.11.2020.

3.

Per contra, ld. D/R did not have any objection to this request of the assessee.

4.

We have heard rival contentions and perused the records placed before us. We have gone through the facts narrated by the ld. Counsel for the assessee stated herein above and find that the assessee has opted under the Vivad Se Vishwas Scheme, 2020 and requested for withdrawing the instant appeal. Revenue has no objection if the instant appeal is dismissed. We, therefore, dismiss this appeal as withdrawn.

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