BISHWANATH AGARWAL,KOLKATA vs. ITO, WARD - 34(1), KOLKATA, KOLKATA

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ITA 839/KOL/2019Status: DisposedITAT Kolkata05 March 2021AY 2015-162 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 tribunal accepted the assessee's application to withdraw the appeal. The withdrawal was based on the assessee opting to avail the 'Vivad Se Vishwas' scheme.

What were the facts?

The assessee filed an appeal before the ITAT for assessment year 2015-16. The assessee subsequently sought permission to withdraw the appeal.

What were the issues?

Whether the assessee's appeal can be withdrawn due to opting for the 'Vivad Se Vishwas' scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “C” KOLKATA

Before: Shri Sudhakar ReddyShri Aby. T. Varkey

आदेश /O R D E R Per Bench This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income-tax (Appeals), 10, Kolkata dated 02-04-2019 for the assessment year 2015-16.

2.

At the outset, it is noticed that the assessee seeks permission from this Bench to withdraw its appeal ( Se Vishwas” vide its application dated 25-02-2021. The assessee stated that it has been granted certificate by the designated authority in Form-5 to this effect under the provisions of “Vivad Se Vishwas Act, 2020/ Vivad Se Vishwas Scheme (VSVS- 20).

3.

In view of above, we accept this application of assessee and dismiss this appeal of assessee as withdrawn.

1.

Bishwanath Agarwal Page 2 4. In the result, the appeal of the assessee is dismissed. Order pronounced in open court on 05-03-2021

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