SWAGAT JALAN,PURLIA vs. ITO, WARD, 3(3), PURLIA

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ITA 2327/KOL/2019Status: DisposedITAT Kolkata26 March 2021AY 2015-162 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 tribunal allowed the assessee to withdraw the appeal as the matter was settled under the Vivad Se Vishwas Scheme. The learned DR had no objection to the withdrawal.

What were the facts?

The assessee filed an appeal before the ITAT for the assessment year 2015-16. The assessee subsequently filed an application under the Vivad Se Vishwas Scheme and submitted proof of the same.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

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 21-06-2019 for assessment year 2015-16.

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In view of the request made by the assessee, the appeal is dismissed as withdrawn.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