AVADH OMPRAKASH,KOLKATA vs. ITO, WARD 3(4), PURULIA

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ITA 2329/KOL/2019Status: DisposedITAT Kolkata26 March 2021AY 2014-152 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The assessee requested to withdraw both appeals due to opting for the Vivad Se Vishwas Scheme. The Revenue had no objection to the withdrawal.

What were the facts?

The assessee filed appeals before the ITAT for assessment years 2014-15 and 2015-16. The assessee subsequently filed an application under the Vivad Se Vishwas Scheme and submitted proof of the same.

What were the issues?

The primary issue was whether the appeals should be dismissed as withdrawn based on the assessee's participation in the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, KOLKATA

Before: SHRI P.M. JAGTAP

For Respondent: Shri Supriyo Paul

आदेश / ORDER

1.

Both these appeals are preferred by the assessee against the order(s) of ld. Commissioner of Income Tax (Appeals), Asansol, dated 21-06-2019 for assessment years 2014-15 and 2015-16.

2.

On perusal of the letter filed by the assessee, I note that the assessee wishes to withdraw both the appeals in view of having filed application under Vivad Se Vishwas Scheme proof of which in the form of certificate issued by the competent authority in Form No. 3 is submitted before this Tribunal.

3.

The ld. DR has no objection for allowing the assessee to withdraw the appeals.

4.

In view of the request made by the assessee, both the appeals are dismissed as withdrawn.

Order pronounced in the open court on 26th March, 2021.

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