MAHESH KUMAR KANDOI,KOLKATA vs. ITO, WARD - 35(4), KOLKATA

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ITA 2655/KOL/2018Status: DisposedITAT Kolkata16 April 2021AY 2014-152 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The assessee sought to withdraw the appeal as they had opted for the Direct Tax Vivad Se Vishwas Scheme and Form 3 was issued by the department. The Tribunal allowed the withdrawal.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2014-15. The assessee subsequently filed an application to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw the appeal due to opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH: KOLKATA

Pronounced: 16.04.2021

ORDER

Per Shri A.T.Varkey, JM

1.

This is an appeal preferred by the assessee against the order of Ld. CIT(A)- 10, Kolkata dated 19.09.2018 for AY 2014-15.

2.

None appeared on behalf of the assessee. However, an application dated 05.04.2021 on behalf of the assessee has been placed on record wherein the assessee has submitted that the assessee wants to withdraw this appeal since assessee had filed Form 1 and 2 under the Direct Tax Vivad Se Vishwas Act in respect of this appeal and the competent authority has issued form no. 3. Therefore, taking into consideration the fact that since the assessee has opted for the Scheme for the AY 2014-15 and Form 3 has been issued by the Department which is placed on file, we allow the assessee to withdraw the impugned appeal

3.

In the result, the appeal of assessee is dismissed as withdrawn

Order is pronounced in the open court.

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