SHRI PRAKASH SEKSARIA,KOLKATA vs. I.T.O.,WARD-62(2), KOLKATA

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ITA 205/KOL/2020Status: DisposedITAT Kolkata21 June 2021AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessees had availed the 'Vivad Se Viswas 2020' scheme. Consequently, the appeals were dismissed as withdrawn as per the instructions of the assessees.

What were the facts?

The assessees had filed appeals before the Income Tax Appellate Tribunal. During the pendency of the appeals, the assessees opted for the 'Vivad Se Viswas 2020' scheme.

What were the issues?

Whether appeals pending before the Tribunal can be dismissed as withdrawn when the assessee opts for the 'Vivad Se Viswas 2020' scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C”

Before: Sri J. Sudhakar Reddy & Sri Sanjay Garg

Heard together (2 matters)

I.T.A. No.205/Kol/2020
I.T.A. No.666/Kol/2019

Read from the judgment's own cause title. This page is filed under one of them.

Date of concluding the hearing : April 30, 2021 Date of pronouncing the order : June 21, 2021

ORDER The present appeals have been preferred by the different assessees against the separate orders of the Commissioner of Income Tax (Appeals).

2.

The ld. Counsels for the different assessees have submitted that the assessees have availed “Vivad Se Viswas 2020” scheme. Therefore, as per the instruction of the assessees, the appeals may be dismissed as withdrawn.

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