What did the Tribunal hold?

The Tribunal noted that the assessees had applied for the Vivad Se Vishwas Scheme and wished to withdraw their appeals. The Revenue had no objection to this withdrawal.

The assessees filed appeals against the orders of the CIT(A). During the pendency of the appeals, the assessees applied for the 'Vivad Se Vishwas Scheme 2020'. They then sought to withdraw their appeals.

What were the issues?

The primary issue was whether the appeals should be dismissed as withdrawn due to the assessees opting for the Vivad Se Vishwas Scheme.

Smt. Chandana Mai, Burdwan vs I.T.O., Ward-2(2), Asansol | ITAT Kolkata 2021

Income Tax Appellate Tribunal, “B”

Before: Shri Sanjay Garg & Shri Rajesh Kumar

Heard together (2 matters)

I.T.A. No.2487/Kol/2019

I.T.A. No.2488/Kol/2019

Read from the judgment's own cause title. This page is filed under one of them.

Appearances by: Shri U. Dasgupta, AR, appeared on behalf of the appellant. Shri Biswanath Das, Addl. CIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : December 10, 2021 Date of pronouncing the order : December 10, 2021 Hearing through Video Conferencing ORDER Shri Rajesh Kumar, Accountant Member: Both the appeals have been preferred by the assessees against the orders dated 05.09.2019 & 04.03.2019 of the Commissioner of Income Tax (Appeals), Asansol [hereinafter referred to as ‘CIT(A)’] respectively.

At the outset, Ld. Counsel for the assessees has submitted that since the assessees have moved an application for ‘Vivad Se Vishwas Scheme 2020’ and, therefore, he intends to withdraw both the appeals. Separate applications dated 08.12.2021 for Assessment Year : 2011-12 withdrawal of these appeals have been submitted by the Ld. Authorised representative for the assessees. The Ld. DR has no objection for the said withdrawal.

In view of the above, both appeals of the assessees are hereby dismissed as withdrawn. Kolkata, the 10th December, 2021. Sd/- Sd/- [Sanjay Garg] [Rejesh Kumar] Judicial Member Accountant Member Dated: 10.12.2021. RS Copy of the order forwarded to: 1. (i) Shree Paresh Nath Mai (ii) Smt. Chandana Mai 2. ITO, Ward-2(2), Asansol 3. CIT(A)- 4. CIT- , 5. CIT(DR),

SMT. CHANDANA MAI,BURDWAN vs. I.T.O.,WARD-2(2), ASANSOL

What did the Tribunal hold?

What were the facts?

What were the issues?

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