SUPRIYA MANDAL,KOLKATA vs. I.T.O.,WARD-7(4), KOLKATA

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ITA 1343/KOL/2019Status: DisposedITAT Kolkata12 September 2022AY 2014-152 pages
AI SummaryDismissed

What did the Tribunal hold?

The assessee requested to withdraw the appeal as they had opted for the Vivad Se Viswas Scheme. The Revenue did not object to this request.

What were the facts?

The assessee filed an appeal before the ITAT against the order of the CIT(A). 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Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Viswas Scheme.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 01.04.2019 of the Commissioner of Income Tax (Appeals)-15, Kolkata [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’).

2.

Shri Suman Bhattacharjee, AR of the assessee has appeared and 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assessee has opted the benefit of Vivad Se Viswas Scheme 2020 and that the appeal of the assessee may be dismissed as withdrawn.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 In view of this, the appeal of the assessee is hereby dismissed as withdrawn.

3.

In the result, the appeal of the assessee stands dismissed as withdrawn. Kolkata, the 12th September, 2022. Sd/- Sd/- [Girish Agrawal] [Sanjay Garg] Accountant Member Judicial Member Dated: 12.09.2022. RS

Assessment Year: 2014-15 Supriya Mandal Copy of the order forwarded to: 1. Supriya Mandal 2. ITO, Ward-7(4), Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR),

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