SHREYANS CREATION GLOBAL LTD.,KOLKATA vs. DCIT, CIR. -9, KOLKATA

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ITA 940/KOL/2019Status: DisposedITAT Kolkata22 August 2022AY 2011-122 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted the assessee's application to withdraw the appeal due to availing the Vivad Se Viswas Scheme. The Revenue did not object to this request.

What were the facts?

The assessee preferred an appeal against the order of the CIT(A). During the pendency of the appeal, the assessee availed the benefit of the Vivad Se Viswas Scheme 2020. The assessee expressed no further interest in pursuing the appeal.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn by the assessee who had opted for the Vivad Se Viswas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C”

Before: Shri Sanjay Garg & Shri Rajesh Kumar

order

: August 22, 2022 ORDER

Per Sanjay Garg, Judicial Member:

1.

The present appeal has been preferred by the assessee against the order dated 20.12.2018 of the Commissioner of Income Tax(Appeals)-17, Kolkata [hereinafter referred to as ‘CIT(A)’].

2.

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 He is no more interested in pursuing the present appeal and the appeal of the assessee may be dismissed as withdrawn.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 The appeal of the assessee is accordingly dismissed as withdrawn.

3.

In the result, the appeal of the assessee is dismissed as withdrawn.

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