ASHOK JHUNJHUNWALA (HUF),KOLKATA vs. I.T.O.,WARD-51(2), KOLKATA

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ITA 603/KOL/2019Status: DisposedITAT Kolkata05 March 2021AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

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 The appeal was dismissed as withdrawn.

What were the facts?

The assessee (HUF) filed an appeal before the ITAT. The assessee subsequently applied to withdraw the appeal as they had availed the 'Vivad Se Vishwas Act, 2020' scheme.

What were the issues?

Whether the assessee is permitted to withdraw its appeal due to availing the Vivad Se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘B(SMC

Before: Sri J. Sudhakar Reddy & Sri Aby.T. Varkey

Per Bench:

1.

The assessee(HUF) seeks permission of this Bench to withdraw its appeal in Se Vishwas Act, 2020” vide its application dated 15/02/2021. The assessee states that he has filed necessary application before the designated authority and has been instructed to withdraw the appeal under the provisions of “Vivad Se Vishwas Act, 2020”.

2.

We accept this application of the assessee and dismiss this appeal as withdrawn.

Kolkata, the 5th March, 2021.

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