SHRI DEEPAK RAGHANI,KOLKATA vs. I.T.O.,WARD-8(3), KOLKATA

PDF · subscribers
ITA 973/KOL/2019Status: DisposedITAT Kolkata03 February 2022AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal as the assessee had availed the Vivad Se Vishwas Scheme. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee preferred an appeal against the order of the CIT(A). During the pendency of the appeal, the assessee opted for the Vivad Se Vishwas Scheme, 2020. The assessee then prayed to withdraw the appeal.

What were the issues?

Whether an appeal can be withdrawn by the assessee after opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C”

Before: Shri Sanjay Garg & Shri Rajesh Kumar

order

: February 03, 2022 Hearing through Video Conferencing ORDER

Per Sanjay Garg, Judicial Member:

1.

The present appeal has been preferred by the assessee against the order dated 21.02.2019 of the Commissioner of Income Tax (Appeals)-15, Kolkata [hereinafter as ‘CIT(A)’].

2.

The ld. Counsel for the assessee stated at the Bar that the assessee has availed Vivad Se Vishwas Scheme, 2020. He, therefore, prays that the appeal of the assessee may be dismissed as withdrawn. Under the circumstances, we allow the assessee to withdraw the appeal. Ordered accordingly.

3.

In the result, the appeal of the assessee is dismissed as withdrawn. Order is pronounced in the open court on 03.02.2022.

Recent GST High Court judgments

Search GST case law →