SHREE DURGA AGENCIES LTD,KOLKATA vs. D,C,I,T,CIRCLE-7(2), KOLKATA

ITA 1433/KOL/2019Status: DisposedITAT Kolkata05 March 2021AY 2013-142 pages

AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's application for withdrawal of the appeal. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee sought permission to withdraw its appeal before the ITAT. This was because the assessee had opted to avail the 'Vivad Se Vishwas' scheme and a certificate to this effect was issued by the Ld. Pr. CIT.

What were the issues?

The primary issue was whether the assessee's appeal should be dismissed as withdrawn due to its participation in the 'Vivad Se Vishwas' scheme.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 assessee directed against the order of the Learned Commissioner of Income-tax (Appeals), 3, Kolkata dated 22-04-2019 for the assessment year 2013-14.

At the outset, it is noticed that the assessee seeks permission from this Bench to withdraw its appeal (ITA No. 1433/Kol/19) as it has opted to avail the scheme under “Vivad Se Vishwas” vide its application dated 26-02-2021. The assessee stated that the Ld. Pr. CIT had issued a certificate (Form No.3) to this effect.

In view of above, we accept this application of assessee and dismiss this appeal as withdrawn.

Shree Durga Agencies Ltd . Page 2

In the result, the appeal of the assessee is dismissed. Order pronounced in open court on 05-03-2021

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