KAILASH GUPTA,HOWRAH vs. I.T.O.,WARD-13(2), KOLKATA
What did the Tribunal hold?
The assessee had availed the "Vivad Se Vishwas Scheme 2020" and therefore requested to withdraw the appeal. The Tribunal allowed the withdrawal.
What were the facts?
The assessee filed an appeal against an order of the CIT(A) for the assessment year 2015-16. The assessee later filed an application to withdraw the appeal.
What were the issues?
The primary issue was whether the assessee could withdraw the appeal after opting for the Vivad Se Vishwas Scheme.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, BENCH “SMC” KOLKATA
Before: Shri Sanjay Garg
आदेश /O R D E R The present appeal has been preferred by the assessee against the order dated 16-01-2019 of the Commissioner of Income Tax (Appeals), 5, Kolkata [hereinafter referred to as ‘CIT(A)’]. 2. The assessee has moved an application dated 14-07-2021 stating therein that the assessee has availed the “Viviad Se Vishwas Scheme 2020” . It has, therefore, been prayed that the assessee may be allowed to withdraw the present appeal. In view of the above, the appeal of the assessee is dismissed as withdrawn.
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