M/S MODERN INDUSTRIAL INFRASTRUCTURE PVT. LTD.,DURGAPUR vs. D.C.I.T.,CIRCLE-2, DURGAPUR
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The assessee sought to withdraw the appeal as they had availed the benefit of the Vivad Se Viswas Scheme. The Revenue did not object to the withdrawal.
What were the facts?
The assessee filed an appeal before the ITAT against an order of the CIT(A). The assessee later filed an application to withdraw the appeal.
What were the issues?
Whether the appeal can be dismissed as withdrawn due to the assessee opting for the Vivad Se Viswas Scheme.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “C”
Before: Shri Sanjay Garg & Shri Rajesh Kumar
order
: September 12, 2022 ORDER
Per Sanjay Garg, Judicial Member:
The present appeal has been preferred by the assessee against the order dated 28.10.2019 of the Commissioner of Income Tax (Appeals), Durgapur [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’).
An application has been moved by the ld. representative of the assessee to submit that the assessee has availed the benefit of Vivad Se Viswas Scheme 2020. He is no more interested in pursuing the present appeal and the appeal of the assessee may be dismissed as withdrawn. The ld. DR has not objected to the same. The appeal of the assessee is accordingly dismissed as withdrawn.
In the result, the appeal of the assessee is dismissed as withdrawn.
Kolkata, the 12th September, 2022. Sd/- Sd/- [Rajesh Kumar] [Sanjay Garg] Accountant Member Judicial Member Dated: 12.09.2022. RS
Assessment Year: 2013-14 M/s Modern Industrial Infrastructure Pvt. Ltd.
Copy of the order forwarded to: 1. M/s Modern Industrial Infrastructure Pvt. Ltd 2. DCIT, Circle-2, Durgapur 3. CIT (A)- 4. CIT- , 5. CIT(DR),
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