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Income Tax Appellate Tribunal, KOLKATA ‘A’ BENCH, KOLKATA
Before: Sri J. Sudhakar Reddy, Hon’ble & Sri Sanjay Garg, Hon’ble
order : February 3rd, 2021 ORDER Per Bench: These appeals filed by the assessee are directed against the separate orders of the Learned Commissioner of Income Tax (Appeals) – 10, Kolkata, (hereinafter the “ld.CIT(A)”) passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), both dated 31.07.2018 for the Assessment Year 2007-08 & 2009-10.
The ld. Counsel for the assessee submitted that the assessee is availing the “Vivad Se Vishwas Scheme” and has filed an application in this regard. He pleaded for protection that if its application under the scheme is rejected by the authorities, the appeal may be restored. He submitted that if such an assurance is recorded in the order, he would withdraw this appeal before the Tribunal. The ld. D/R had no objection.
After hearing rival contentions, we dismiss this appeal as withdrawn with the condition that the same shall be restored in case the authorities do not approve the application filed by the assessee for resolution of the dispute under “Vivad Se Vishwas Scheme”.
In the result, appeals of the assessee are dismissed as withdrawn. Kolkata, the 3rd day of February, 2021.