SAJJAN KUMAR GOENKA,KOLKATA vs. A.C.I.T.,CIRCLE-3(1), KOLKATA

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ITA 1162/KOL/2019Status: DisposedITAT Kolkata12 September 2022AY 2011-122 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad Se Viswas Scheme and the Revenue did not object. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the Income Tax Appellate Tribunal. During the pendency of the appeal, the assessee opted for the benefit of the Vivad Se Viswas Scheme 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Viswas Scheme.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C”

Before: Shri Sanjay Garg & Shri Girish Agrawal

order

: September 12, 2022 ORDER

Per Sanjay Garg, Judicial Member:

1.

The present appeal has been preferred by the assessee against the order dated 08.02.2019 of the Commissioner of Income Tax (Appeals)-12, Kolkata [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’).

2.

Shri Anil Kumar Kochar, AR of the assessee has moved an application stating that the assessee has opted the benefit of Vivad Se Viswas Scheme 2020 and that the appeal of the assessee may be dismissed as withdrawn. The ld. DR has not objected to the same. In view of this, the appeal of the assessee is hereby dismissed as withdrawn.

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