SHIKHA HALDER,KOLKATA vs. I.T.O.,WARD-28(3), KOLKATA

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ITA 1394/KOL/2019Status: DisposedITAT Kolkata27 July 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 Vishwas Scheme. The Tribunal allowed the withdrawal of the appeal.

What were the facts?

The assessee filed an appeal before the ITAT against an order of the CIT(A). The assessee had availed the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee can withdraw the appeal due to opting for the Vivad Se Vishwas 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, “B(SMC

Before: Shri Sanjay Garg & Shri Rajesh Kumar

order

: July 27, 2022 ORDER

Per Sanjay Garg, Judicial Member:

1.

The present appeal has been preferred by the assessee against the order dated 27.03.2019 of the Commissioner of Income Tax (Appeals)-14, Kolkata [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’).

2.

The ld. Counsel for the assessee has stated at Bar that the assessee has availed Vivad Se Vishwas Scheme, 2020 launched by the Department and that he may be allowed to withdraw the aforesaid appeal. The ld. DR has not objected to the same. Under the circumstances, we allow the assessee to withdraw the appeal.

3.

In the result, the appeal of the assessee is dismissed as withdrawn. Kolkata, the 27th July, 2022. Sd/- Sd/- [Rajesh Kumar] [Sanjay Garg] Accountant Member Judicial Member Dated: 27.07.2022. RS

Assessment Year: 2014-15 Shikha Halder Copy of the order forwarded to: 1. Shikha Halder 2. ITO, Ward-28(3), Kolkata 3. CIT (A)- 4. CIT- , 5. CIT(DR),

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