What did the Tribunal hold?

The Tribunal accepted the assessee's application for withdrawal of the appeal. The appeal was dismissed as withdrawn by the Tribunal.

The assessee filed an appeal before the ITAT against the order of the CIT(A). The assessee later filed an application seeking withdrawal of the appeal.

What were the issues?

The primary issue was whether the appeal should be withdrawn by the assessee due to availing the Vivad Se Vishwas Scheme.

N.G. Trexim Pvt. Ltd. vs ITO | ITAT Kolkata 2021

Income Tax Appellate Tribunal, KOLKATA BENCH ‘C’, KOLKATA

Before: Shri J. Sudhakar Reddy, Hon’ble & Shri Aby T. Varkey, Hon’ble]

order : June 23rd, 2021 ORDER Per Bench :- This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals) – 5, Kolkata, (hereinafter the “ld.CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 15/02/2018 for the Assessment Year 2012-13.

The ld. Counsel for the assessee has filed an application dt. 31/03/2021, seeking withdrawal of this appeal as he has availed Vivad Se Vishwas Scheme, 2020. The ld. Pr. CIT, has issued From No.

3. In view of the same, we accept the application of the assessee and dismiss the appeal as withdrawn.

In the result, appeal of the assessee is dismissed.

Kolkata, the 23rd day of June, 2021 Sd/- Sd/- [Aby T. Varkey] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated : 23.06.2021 {SC SPS}

Assessment Year: 2012-13 N.G. Trexim Pvt. Ltd Copy of the order forwarded to: 1. N.G. Trexim Pvt. Ltd C/o. Subash Agarwal & Associates Siddha Gibson 1, Gibson Lane 2nd Floor, Suite -213 Kolkata – 700 069 2. Income Tax Officer, Ward-13(3), Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata.

N.G. TREXIM PVT. LTD.,KOLKATA vs. ITO, WARD - 13(3), KOLKATA, KOLKATA

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