AFTAB ASHRAFUDDIN KHAN,KOLKATA vs. DCIT, CIRCLE-22, KOLKATA, KOLKATA
What did the Tribunal hold?
The Tribunal acknowledged the assessee's decision to opt for the Vivad Se Vishwas Scheme. Consequently, the appeal was dismissed as withdrawn by the Tribunal.
What were the facts?
The assessee filed an appeal before the ITAT against the order of the CIT(A). The assessee later filed an application stating they had opted for the Vivad Se Vishwas Scheme, 2020.
What were the issues?
The primary issue was the assessee's withdrawal of the appeal due to opting for a tax settlement scheme.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, BENCH “B” KOLKATA
Before: Shri Sanjay Garg & Dr. M.L.Meena
आदेश /O R D E R Per Sanjay Garg, Judicial Member :
The present appeal has been preferred by the assessee against the order dated 22-03-2019 of the Commissioner of Income Tax (Appeals), 6, Kolkata [hereinafter referred to as ‘CIT(A)’]. 2. The Learned Counsel for the assessee has moved an application dated 31-07- 2021 stating therein that the assessee has opted for the “Viviad Se Vishwas Scheme 2020” . It has, therefore, been prayed that the appeal may be dismissed as withdrawn.
In view of the above, the appeal of the assessee is dismissed as withdrawn.
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