M/S KAASHVI SOMANI MINOR BENEFICIARY TRUST,KOLKATA vs. I.T.O.,WARD-35(3), KOLKATA

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ITA 2045/KOL/2019Status: DisposedITAT Kolkata03 February 2021AY 2015-162 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's application for withdrawal of the appeals. The appeals were consequently dismissed as withdrawn.

What were the facts?

The assessee filed appeals against orders passed by the CIT(A). The assessee subsequently filed an application to withdraw these appeals. This was due to opting for the "Vivad Se Vishwas Scheme, 2020".

What were the issues?

Whether the assessee can withdraw its appeals after opting for the Vivad Se Vishwas Scheme. The primary issue is the procedural aspect of appeal withdrawal in light of a settlement scheme.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C”

Before: Sri J. Sudhakar Reddy & Sri Sanjay Garg

Appearances by: None appeared on behalf of the Assessee. Shri Dhrubojhoti Roy, JCIT, DR, appeared on behalf of the Revenue. Date of concluding the hearing : January 22, 2021 Date of pronouncing the order : February 03, 2021 ORDER Per Bench:- Both these appeals filed by the assessee are directed against the separate orders of the ld. Commissioner of Income Tax (Appeals) (hereinafter the ‘ld. CIT(A)’) passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’).

2.

The assessee has filed an application requesting permission to withdraw its appeals, as it had opted for “Vivad Se Vishwas Scheme, 2020”. We accept this application and dismiss both these appeals as withdrawn.

5.

In the result, the appeals of assessee are dismissed as withdrawn.

Kolkata, the 3rd February, 2021.

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