M/S ANINDRA SALES PVT. LTD.,KOLKATA vs. I.T.O,WARD-12(1), KOKATA
What did the Tribunal hold?
The Tribunal accepted the assessee's application for withdrawal of the appeal. The Revenue's representative did not object to the withdrawal.
What were the facts?
The assessee filed an appeal against the order of the CIT(A). The assessee later applied to withdraw the appeal, stating they had availed 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The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Viswas Scheme.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 16, 2022 ORDER
Per Sanjay Garg, Judicial Member:
The present appeal has been preferred by the assessee against the order dated 07.12.2018 of the Commissioner of Income Tax(Appeals)-15, Kolkata [hereinafter referred to as ‘CIT(A)’].
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 He is no more interested in pursuing the present appeal and the appeal of the assessee may be dismissed as withdrawn.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 The appeal of the assessee is accordingly dismissed as withdrawn.
In the result, the appeal of the assessee is dismissed as withdrawn.
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