What did the Tribunal hold?

The Tribunal accepted the assessee's submission that the appeal should be deemed withdrawn under the 'Vivad Se Vishwas' scheme. Consequently, the appeal filed by the revenue was dismissed.

The revenue filed an appeal against the order of the CIT(A) for AY 2009-10. The assessee had opted for the 'Vivad Se Vishwas' scheme and submitted that under the scheme, the revenue's appeal should be deemed withdrawn.

What were the issues?

Whether an appeal filed by the revenue is deemed withdrawn upon the assessee opting for the 'Vivad Se Vishwas' scheme.

ITO vs M/S Vijaylakshmi Commercial Pvt… | ITAT Kolkata 2021

Income Tax Appellate Tribunal, KOLKATA BENCH “A” KOLKATA

Before: Shri Sudhakar ReddyShri Aby. T. Varkey

आदेश /O R D E R Per Bench This appeal filed by the revenue is directed against the order of the Learned Commissioner of Income-tax (Appeals), 1, Kolkata dated 03-06-2019 for the assessment year 2009-10.

At the outset, it is noticed that the assessee submits that the assessee has opted to avail the scheme under “Vivad Se Vishwas” vide its application dated 02-03-2021. The assessee stated that it already filed necessary application for availing the same and submits that under the scheme the revenue’s appeal has to be deemed to have been withdrawn. Thus, assessee submits that the revenue’s appeal be dismissed as withdrawn. The Ld. DR submits that the revenue’s appeal be dismissed as withdrawn.

M/s. Vijaylakshmi Commercial P.Ltd Page 2 3. In view of above, we accept this application of assessee and dismiss this appeal of revenue deemed to have been withdrawn. 4. In the result, the appeal of the revenue is dismissed. Order pronounced in open court on 05-03-2021

ITO, WD-1(2), KOLKATA vs. M/S VIJAYLAKSHMI COMMERCIAL PVT. LTD., KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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