BIMAL KUMAR JAIN,KOLKATA vs. I.T.O.,WARD-49(2), KOLKATA

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ITA 1844/KOL/2019Status: HeardITAT Kolkata01 February 2022AY 2015-162 pages
AI SummaryDismissed

What did the Tribunal hold?

The assessee requested to withdraw the appeal as they had availed the Vivad Se Vishwas Scheme. The Tribunal allowed the assessee to withdraw the appeal.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order. During the pendency of the appeal, the assessee opted for the Vivad Se Vishwas Scheme 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.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, “SMC”

Before: Shri Sanjay Garg

order : February 01, 2022 Hearing through Video Conferencing ORDER The present appeal has been preferred by the assessee against the order dated 31.07.2019 of the Commissioner of Income Tax (Appeals)-15, Kolkata [hereinafter as ‘CIT(A)’].

2.

None appeared on behalf of the assessee. An application has been filed on behalf of the assessee stating therein that the assessee has availed the “Vivad Se Vishwas Scheme 2020”. It has, therefore, been prayed that the appeal of the assessee may be dismissed as withdrawn.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. Ordered accordingly. The appeal of the assessee is dismissed as withdrawn. Order is pronounced in the open court on 01.02.2022.

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