OMPRAKASH SHAH,KOLKATA vs. ITO,WARD-3(4), PURULIA

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ITA 2325/KOL/2019Status: DisposedITAT Kolkata26 March 2021AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal as per their request. The appeal was dismissed as withdrawn in view of the Vivad Se Vishwas Scheme application.

What were the facts?

The assessee preferred an appeal against the order of the Commissioner of Income Tax (Appeals). The assessee subsequently filed an application under the Vivad Se Vishwas Scheme and submitted proof of the same.

What were the issues?

The primary issue was the assessee's request to 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, “SMC” BENCH, KOLKATA

Before: SHRI P.M. JAGTAP

For Respondent: Shri Supriyo Paul

आदेश / ORDER

1.

This appeal is preferred by the assessee against the order of ld. Commissioner of Income Tax (Appeals), Asansol, dated 09-07-2019 for assessment year 2014-15.

2.

On perusal of the letter filed by the assessee, I note that the assessee wishes to withdraw the appeal in view of having filed application under Vivad Se Vishwas Scheme proof of which in the form of certificate issued by the competent authority in Form No. 3 is submitted before this Tribunal.

3.

The ld. DR has no objection for allowing the assessee to withdraw the appeal.

4.

In view of the request made by the assessee, the appeal is dismissed as withdrawn.

Order pronounced in the open court on 26th March, 2021.

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