RAMOTAR CHOUDHARI HUF,KOLKATA vs. I.T.O.,WARD-36(1), KOLKATA
What did the Tribunal hold?
The Tribunal allowed the assessee to withdraw the appeal. The appeal was dismissed as withdrawn based on the assessee's request and the no objection from the Revenue.
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?
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
आदेश / ORDER
This appeal is preferred by the assessee against the order of ld. Commissioner of Income Tax (Appeals)-10, Kolkata [„CIT(A)‟] dated 22-07-2019 for assessment year 2015-16.
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.
The ld. DR has no objection for allowing the assessee to withdraw the appeal.
In view of the request made by the assessee, the appeal is dismissed as withdrawn.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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