NANDLAL JHUNJHUNWALA,KOLKATA vs. D.C.I.T.,CIRCLE-12(1), KOLKATA

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ITA 122/KOL/2020Status: DisposedITAT Kolkata15 March 2021AY 2013-142 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's application to withdraw the appeal. Consequently, the appeal filed by the assessee was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT for the assessment year 2013-14. During the pendency of the appeal, the assessee opted to avail the 'Vivad Se Vishwas' scheme.

What were the issues?

The primary issue was whether the assessee's appeal should be dismissed as withdrawn due to opting for the 'Vivad Se Vishwas' scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “C” KOLKATA

Before: Shri Sudhakar ReddyShri Sanjay Garg

आदेश /O R D E R Shri Sanjay Garg, JM This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income-tax (Appeals), 11, Kolkata dated 29-11-2019 for the assessment year 2013-14.

2.

The matter was heard on 12.01.2021 and issued for orders. In the meantime, the assessee has moved an application seeking permission from this Bench to withdraw his appeal ( Se Vishwas” vide its application dated 12-03-2021.

3.

In view of above, we accept this application of assessee and dismiss this appeal of assessee as withdrawn.

1.

Nandlal Jhunjhunwala Page 2 4. In the result, the appeal of the assessee is dismissed. Order pronounced in open court on 15-03-2021

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