MPM IT SOLUTIONS PRIVATE LIMITED,KOLKATA vs. INCOME TAX OFFICER, WARD - 4(1), KOLKATA
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The tribunal dismissed the appeal as withdrawn, acknowledging the assessee's participation in the Vivad-se-Vishwas Scheme. It granted the assessee the liberty to apply for restoration of the appeal if, for any reason, the application for the Vivad Se Vishwas Scheme, 2024, is not accepted by the department.
What were the facts?
The assessee filed an appeal against an order from the ITO for the assessment year 2009-2010. During the hearing, the assessee applied to withdraw the appeal, stating that they had availed the Vivad-se-Vishwas Scheme, 2024, and provided proof of the necessary Form No. 1 being filed and acknowledged.
What were the issues?
Whether an appeal should be dismissed as withdrawn when the assessee has opted for and submitted the necessary application under the Vivad Se Vishwas Scheme.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “C” BENCH, KOLKATA
Before: SHRI GEORGE MATHAN & SHRI SANJAY AWASTHI
आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order dated 04.03.2024, passed by the ITO, Ward-4(1), Kolkata in DIN & Document No.20091562335, for the assessment year 2009-2010. 2. None appeared on behalf of the assessee, however, an application has been filed on behalf of the assessee for withdrawal of the instant appeal. Shri Manas Mondal, Sr. DR appeared on behalf of the revenue. 3. At the time of hearing, we perused a letter filed on behalf of the assessee that the assessee wants to withdraw the present appeal as it has availed Vivad-se-Vishwas Scheme, 2024 in respect of the impugned appeal. The necessary Form No. 1 has duly been filed by the assessee before the designated authority through e-filing and an acknowledgement in this regard has been issued by the department. Considering the above, the appeal of the assessee is hereby dismissed as withdrawn. However, the assessee will be at liberty to get his appeal restored upon filing an application, if for any reason, whatsoever, the application for Vivad Se Vishwas Scheme, 2024 is not accepted by the Department. 4. In the result, appeal of the assessee is dismissed.
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