SHRI RUP KUMAR BOSE,KOLKATA vs. I.T.O.,WARD-37(3), KOLKATA

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ITA 2412/KOL/2019Status: DisposedITAT Kolkata25 January 2021AY 2010-112 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. The withdrawal was based on the assessee's participation in the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). During the pendency of the appeal, the assessee opted for the Vivad Se Vishwas Scheme and received Form 3 from the designated authority.

What were the issues?

Whether an appeal pending before the ITAT can be withdrawn by the assessee upon opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “SMC” KOLKATA

Before: Shri SANJAY GARG

आदेश /O R D E R This an appeal filed by the Assessee against the order of the Commissioner of Income-tax (Appeals)-11, Kolkata dated 19.06.2019.

2.

Assessee furnished an application for withdrawal of the appeal stating therein as under:- “Please refer to the above. The hearing of the aforesaid appeal for theism Year 2010-11 has been fixed before the Hon'ble “SMC” Bench of this Tribunal for 25.01.2021. In this connection, it is submitted that the assessee has filed Form 1 and Form 2 of Vivad Se Vishwas Scheme and has also received Form 3 from the Designated Authority. A copy of Form 3 is enclosed for your ready reference. Under the circumstance. The present appeal is deemed to be withdrawn.”

1.

Sh. Rup Kr. Bose Vs. ITO, Wd-37(3),Kol. Page 2 3. During the course of hearing the Ld. counsel for the Assessee submitted that since the assessee has availed the “Vivad Se Vishwas Scheme 2020” and the Income Tax Department has issued Form 3 in response to the application filed by the assessee. Hence, he may be allowed to withdraw the present appeal.

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