VIKASH GUPTA (HUF),KOLKATA vs. I.T.O.,WARD-37(4), KOLKATA

ITA 1839/KOL/2019Status: DisposedITAT Kolkata25 June 2021AY 2014-152 pages

AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted the assessee's application to withdraw the appeal due to availing the "Vivad Se Vishwas Scheme 2020". Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). The assessee did not appear for the hearing. The assessee later filed an application to withdraw the appeal.

What were the issues?

The primary issue was whether the appeal should be withdrawn by the assessee under the Vivad Se Vishwas Scheme.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 25-06-2019 of the Commissioner of Income Tax (Appeals), 11, Kolkata [hereinafter referred to as ‘CIT(A)’]. 2. None has put in appearance on behalf of the assessee despite service of notice, therefore, I proceed to decide the appeal ex parte qua the assessee after hearing the Ld. DR. 3. The assessee moved an application dated 12-04-2021 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 In view of the above, the appeal of the assessee is dismissed as withdrawn.

Vikash Gupta (HUF) Page 2 Order pronounced in open court at the time of hearing on 25-06-2021

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