What did the Tribunal hold?

The Tribunal accepted the assessees' applications for withdrawal. Consequently, all the appeals filed by the assessees were dismissed as withdrawn.

The assessees filed applications seeking withdrawal of their appeals before the Income Tax Appellate Tribunal. The reason for withdrawal was their decision to opt for the scheme under the "Vivad Se Vishwas Act, 2020".

What were the issues?

The primary issue was whether the appeals could be withdrawn by the assessees due to their opting for the Vivad Se Vishwas scheme.

Adrika Modi vs A.C.I.T., CC-2(3) | ITAT Kolkata 2021

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

Before: Sri J. Sudhakar Reddy & Sri Sanjay Garg

.: 1902, 1903, 1904, 1906, 1927, 1928, 1929, 1930, 1931/Kol/2019 Assessment Year: 2014-15 Gayatri Devi Modi & Others. I.T.A. No.: 1928/Kol/2019 Assessment Year: 2014-15 Amar Nath Modi...………………..…......................................................................................Appellant [PAN: AHEPM 3585 B] Vs. DCIT, Central Circle-2(3), Kolkata.............................................................................Respondent I.T.A. No.: 1929/Kol/2019 Assessment Year: 2014-15 Dilip Kumar Modi...………………..…....................................................................................Appellant [PAN: AEZPM 2127 B] Vs. DCIT, Central Circle-2(3), Kolkata.............................................................................Respondent I.T.A. No.: 1930/Kol/2019 Assessment Year: 2014-15 Somnath Modi...………………..…..........................................................................................Appellant [PAN: AHEPM 3586 C] Vs. DCIT, Central Circle-2(3), Kolkata.............................................................................Respondent I.T.A. No.: 1931/Kol/2019 Assessment Year: 2014-15 Adrika Modi...………………..…...............................................................................................Appellant [PAN: AHCPM 2305 D] Vs. ACIT, Central Circle-2(3), Kolkata.............................................................................Respondent Appearances by: None appeared on behalf of the Assessee. Sh. Jayanta Khanra, JCIT, appeared on behalf of the Revenue. Date of concluding the hearing : February 5th, 2021 Date of pronouncing the order : February 10th, 2021 ORDER Per Bench:

All these assessees have filed applications vide letters dated 16.01.2021 seeking permission for withdrawal of their appeals pending before the Tribunal, for the reason that they have opted for the scheme under “Vivad Se Vishwas Act, 2020”. .: 1902, 1903, 1904, 1906, 1927, 1928, 1929, 1930, 1931/Kol/2019 Assessment Year: 2014-15 Gayatri Devi Modi & Others.

We accept these applications of the assessees and dismiss all these appeals as withdrawn. Kolkata, the 10th February, 2021. Sd/- Sd/- [Sanjay Garg] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated: 10.02.2021 Bidhan (P.S.) Copy of the order forwarded to:

1. 1. Gayatri Devi Modi, The Millenium, 235/2A, AJC Bose Road, Bhowanipore, Kolkata700 020.

2. Nikita Modi Dey, The Millenium, 235/2A, AJC Bose Road, Bhowanipore, Kolkata700 020.

3. Sarwani Devi Modi, The Millenium, 235/2A, AJC Bose Road, Bhowanipore, Kolkata700 020.

4. Gopal Kumar Modi, 243-G, Block-J, New Alipore, Kolkata-700 053.

5. Sunita Modi, The Millenium, 235/2A, AJC Bose Road, Bhowanipore, Kolkata700 020.

6. Amar Nath Modi, 243-G, Block-J, New Alipore, Kolkata-700 053. 7. Dilip Kumar Modi, 243-G, Block-J, New Alipore, Kolkata-700 053. 8. Somnath Modi, 243-G, Block-J, New Alipore, Kolkata-700 053.

9. Adrika Modi, The Millenium, 235/2A, AJC Bose Road, Bhowanipore, Kolkata700 020.

10. ACIT, Central Circle-2(3), Kolkata.

11. DCIT, Central Circle-2(3), Kolkata.

12. CIT(A)-20, Kolkata. (sent through mail) 13. CIT- 14. CIT(DR), Kolkata Benches, Kolkata. (sent through mail)

ADRIKA MODI,KOLKATA vs. A.C.I.T.,CC-2(3), KOLKATA

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