ITO, WARD - 34(2), KOLKATA, KOLKATA vs. SHRI ARINDAM BALA, KOLKATA

PDF · subscribers
ITA 1874/KOL/2018Status: DisposedITAT Kolkata05 March 2021AY 2015-162 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal accepted the assessee's submission and dismissed the revenue's appeal as deemed to have been withdrawn under the 'Vivad Se Vishwas' scheme.

What were the facts?

The revenue filed an appeal against the order of the CIT(A) for AY 2015-16. The assessee had opted for the 'Vivad Se Vishwas' scheme and submitted that under the scheme, the revenue's appeal should be deemed withdrawn.

What were the issues?

Whether the revenue's appeal is to be dismissed as withdrawn due to the assessee opting for the 'Vivad Se Vishwas' scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “B” KOLKATA

Before: Shri Sudhakar ReddyShri Aby. T. Varkey

आदेश /O R D E R Per Bench This is an appeal filed by the revenue directed against the order of the Learned Commissioner of Income-tax (Appeals), 10, Kolkata dated 28-06-2018 for the assessment year 2015-16.

2.

At the outset, it is noticed that the assessee submits that the assessee has opted to avail the scheme under “Vivad Se Vishwas” vide its application dated 01-03-2021. The assessee stated that he already filed necessary application for availing the same and submits that under the scheme the revenue’s appeal has to be deemed to have been withdrawn. Thus, he submits that the revenue’s appeal be dismissed as withdrawn. The Ld. DR submits that the revenue’s appeal be dismissed as withdrawn.

3.

In view of above, we accept this application of assessee and dismiss this appeal of revenue deemed to have been withdrawn.

1.

Shri Arindam Bala . Page 2 4. In the result, the appeal of the revenue is dismissed. Order pronounced in open court on 05-03-2021

Recent GST High Court judgments

Search GST case law →