ORIENT PAPER & INDUSTRIES LIMITED,KOLKATA vs. D.C.I.T.,CIRCLE-6(1), KOLKATA

ITA 1882/KOL/2019Status: DisposedITAT Kolkata10 February 2021AY 2015-162 pages

AI SummaryWithdrawn

What did the Tribunal hold?

The assessee sought to withdraw the appeals as they had opted for the Vivad Se Vishwas Scheme. The Tribunal accepted the applications and dismissed the appeals as withdrawn.

What were the facts?

The assessee filed appeals before the ITAT for assessment years 2014-15 and 2015-16. The assessee subsequently filed applications seeking withdrawal of these appeals.

What were the issues?

The primary issue was whether the assessee's appeals could be withdrawn due to their participation in the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

N/A

AI-generated summary — verify with the full judgment below

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

Before: Shri J. Sudhakar Reddy, Hon’ble & Shri Sanjay Garg, Hon’ble]

Heard together (2 matters)

I.T.A. No. 1936/Kol/2017

I.T.A. No. 1882/Kol/2019

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

order : February 10th, 2021 ORDER Per Bench:-

1. 1. The assessee has filed has filed separate applications in respect of both these appeals, both dt. 19/01/2021, seeking withdrawal of these appeals as he has availed Vivad Se Vishwas Scheme, 2020. The ld. Pr. CIT, has issued From No.

3. In view of the same, we accept the applications of the assessee and dismiss these appeals as withdrawn.

2. In the result, appeals of the assessee are dismissed.

Recent GST High Court judgments

Search GST case law →