What did the Tribunal hold?

The tribunal accepted the assessee's application for withdrawal of the appeal. The appeal was dismissed as withdrawn by the tribunal.

The assessee filed an appeal before the ITAT for the assessment year 2014-15. The assessee subsequently filed an application seeking withdrawal of the appeal.

What were the issues?

The primary issue was whether the appeal should be withdrawn by the assessee due to availing the Vivad Se Vishwas Scheme.

Classic Growers Ltd. vs DCIT | ITAT Kolkata 2021

Income Tax Appellate Tribunal, KOLKATA BENCH ‘A’, KOLKATA

Before: Shri J. Sudhakar Reddy, Hon’ble & Shri Aby T. Varkey, Hon’ble]

Appearances by: None, appeared on behalf of the assessee. Smt. Ranu Biswas, Addl. CIT, D/R. appearing on behalf of the Revenue. Date of concluding the hearing : March 26th, 2021 Date of pronouncing the order : April 22nd, 2021 ORDER Per J. Sudhakar Reddy, AM:- The assessee has filed application in respect this appeal, dt. 24/03/2021, seeking withdrawal of the appeal as he has availed Vivad Se Vishwas Scheme, 2020. In view of the same, we accept the application of the assessee and dismiss this appeal as withdrawn.

In the result, appeal of the assessee is dismissed.

Kolkata, the 22nd day of April, 2021 Sd/- Sd/- [Aby T. Varkey] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated : 22.04.2021 {SC SPS}

Assessment Year: 2014-15 Classic Growers Ltd Copy of the order forwarded to: 1. Classic Growers Ltd 68A, Karnani Estate Room No. 68A 2nd Floor 209, AJC Bose Road Kolkata – 700 017 2. Deputy Commissioner of Income Tax, Circle-7(1), Kolkata

CIT(A)- 5. CIT- , 6. CIT(DR), Kolkata Benches, Kolkata.

CLASSIC GROWERS LTD.,KOLKATA vs. DCIT, CIRCLE - 7(1), KOLKATA, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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