AAY JAY CONSULTANTS & INVESTMENT PVT. LTD.,KOLKATA vs. I.T.O.,WARD-9(1), KOLKATA

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ITA 2128/KOL/2019Status: DisposedITAT Kolkata22 March 2021AY 2014-152 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal as they had opted for the Vivad Se Vishwas Scheme. The Revenue had no objection to this withdrawal.

What were the facts?

The assessee preferred an appeal against the order of the CIT(A) for assessment year 2014-15. The assessee subsequently filed an application under the Vivad Se Vishwas Scheme.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to the assessee's participation in the Vivad Se Vishwas Scheme.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 Appellant: Shri Giridhar Dhelia
For Respondent: Smt. Ranu Viswas

आदेश / ORDER

1.

This appeal is preferred by the assessee against the order of ld. Commissioner of Income Tax (Appeals)-3, Kolkata [„CIT(A)‟] dated 02-07-2019 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In view of the request made by the assessee, the appeal is dismissed as withdrawn.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 22nd March, 2021.

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