M/S LOMEX INDIA PVT. LTD.,KOLKATA vs. D.C.I.T.,CIRCLE-13(1), KOLKATA

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ITA 160/KOL/2020Status: DisposedITAT Kolkata14 March 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 allowed the assessee to withdraw the appeal as per their request. The Respondent's DR had no objection to this request.

What were the facts?

The assessee filed an appeal before the ITAT. No one appeared on behalf of the assessee, but an application was filed stating the assessee opted for the Vivad Se Vishwas Scheme and requested the appeal be dismissed as withdrawn.

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The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B”

Before: Shri Sanjay Garg & Shri Rajesh Kumar

order

: March 14, 2022 ORDER

Per Sanjay Garg, Judicial Member:

1.

The present appeal has been preferred by the assessee against the order dated 16.12.2019 of the Commissioner of Income Tax (Appeals)-5, Kolkata [hereinafter as ‘CIT(A)’].

2.

No one has put in appearance on behalf of the assessee despite notice. However, an application has been moved on file by the ld. Counsel for the assessee wherein it has been submitted that the assessee has availed “Vivad Se Vishwas Scheme 2020”. It has, therefore, been requested that the appeal of the assessee may be dismissed as withdrawn. The Ld. DR has no objection to the same. Under the circumstances, we allow the assessee to withdraw the appeal.

In the result, the appeal of the assessee is dismissed as withdrawn. 3. Order is pronounced in the open court on 14.03.2022.

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