M/S SHANTIMA COLD STORAGE PVT. LTD.,KOLKATA vs. I.T.O.,WARD-2(4), KOLKATA

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ITA 914/KOL/2019Status: DisposedITAT Kolkata18 August 2022AY 2012-132 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The assessee requested that the appeal be dismissed as withdrawn due to opting for the Vivad Se Viswas Scheme.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 an 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?

The primary issue was whether the appeal should be dismissed as withdrawn based on the assessee's participation in the Vivad Se Viswas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A”

Before: Shri Sanjay Garg & Shri Girish Agrawal

order

: August 18, 2022 ORDER

Per Sanjay Garg, Judicial Member:

1.

The present appeal has been preferred by the assessee against the order dated 28.11.2018 of the Commissioner of Income Tax(Appeals)-17, Kolkata [hereinafter referred to as ‘CIT(A)’].

2.

Shri Pawan Agarwal, 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assessee has opted the benefit of Vivad Se Viswas Scheme 2020 and that the appeal of the assessee may be dismissed as withdrawn.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 In view of this, the appeal of the assessee is hereby dismissed as withdrawn.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In the result, the appeal of the assessee is dismissed as withdrawn.

Kolkata, the 18th August, 2022. Sd/- Sd/- [Girish Agrawal] [Sanjay Garg] Accountant Member Judicial Member Dated:18.08.2022. RS

Assessment Year: 2012-13 M/s Shantima Cold Storage Pvt. Ltd Copy of the order forwarded to: 1. M/s Shantima Cold Storage Pvt. Ltd 2. ITO, Ward-2(4), Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR),

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