VINITA AGARWAL,KOLKATA vs. I.T.O.,WARD-37(1), KOLKATA
What did the Tribunal hold?
The Tribunal allowed the assessees to withdraw their appeals as they had opted for the Vivad Se Vishwas Scheme. The Revenue had no objection to this request.
What were the facts?
The assessees had filed appeals against the orders of the CIT(A). However, they subsequently availed the 'Vivad Se Vishwas Scheme 2020'. Consequently, they requested to withdraw their appeals.
What were the issues?
Whether the appeals should be dismissed as withdrawn due to the assessees opting for the Vivad Se Vishwas Scheme.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “A”
Before: Shri Sanjay Garg & Shri Girish Agrawal
Heard together (4 matters)
Read from the judgment's own cause title. This page is filed under one of them.
Assessment Year: 2014-15 Archana Agarwal Appearances by: None Smt. Ranu Biswas, Addl. CIT, DR, appeared on behalf of the Respondent. Date of concluding the hearing : February 04, 2022 Date of pronouncing the order : February 04, 2022 Hearing through Video Conferencing ORDER Per Bench: All the appeals have been preferred by the different assessees against the separate orders all dated 27.06.2019 of the Commissioner of Income Tax (Appeals)-11, Kolkata [hereinafter referred to as ‘CIT(A)’].
None appeared on behalf of the assessees. Separate applications have been filed on behalf of the assessees stating therein that the assessees have availed the “Vivad Se Vishwas Scheme 2020”. It has, therefore, been prayed that the appeals of the assessees may be dismissed as withdrawn. The Ld. DR has no objection to the same. Under the circumstances, we allow the assessees to withdraw their appeals. Ordered accordingly.
The appeals of the assessees are dismissed as withdrawn. Order is pronounced in the open court on 04.02.2022.
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