SHRI SUNIL KAYAN,KOLKATA vs. A.C.I.T.,CIRCLE-36, KOLKATA

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ITA 1918/KOL/2019Status: DisposedITAT Kolkata03 August 2022AY 2013-142 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted the assessee's request to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme. The revenue had no objection to the withdrawal.

What were the facts?

The assessee filed an appeal against an assessment order. During the pendency of the appeal, the assessee opted for the Direct Tax Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn by the assessee who has opted for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH KOLKATA

Before: SHRI RAJPL YADAV & SHRI GIRISH AGRAWAL

For Appellant: Shri Piyush Lakhotia, AR
For Respondent: Shri Biswanath Das, Sr. DR
Hearing: 03.08.2022Pronounced: 03.08.2022

O R D E R

PER GIRISH AGRAWAL, ACCOUNTANT MEMBER:

1.

This appeal by the assessee is directed against the order of ld. CIT(A)-10, Kolkata vide Appeal No. 994/CIT(A)-10/C-36/2013- 14/2017-18/Kol dated 30.05.2019 for A.Y. 2013-14 passed against the assessment order u/s 147/143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) by ACIT, Circle-36,Kolkata dated 27.12.2017.

2.

Shri Biswanath Das, Sr. DR appeared on behalf of the revenue and Shri Piyush Lakhotia, AR appeared for the assessee.

3.

At the outset, we note from the letter dated 03.08.2022 available in the file and also the submission of the Ld. AR of the assessee that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2020 (hereinafter, the ‘scheme’). Since the assessee-appellant has requested to dismiss the appeal as withdrawn, there is no point in keeping the Shri Sunil Kayan, A.Y: 2013-14 impugned appeal pending. Apropos the discussion (supra) and since Shri Biswanath Das, Sr. DR does not have any objection in withdrawing the same, we allow the assessee to withdraw the impugned appeal.

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