M/S SURAJ KARAN BHATTERN HUF,HOWRAH vs. I.T.O.,WARD-48(4), KOLKATA

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ITA 1733/KOL/2019Status: DisposedITAT Kolkata24 March 2021AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal accepted the assessees' applications to withdraw their appeals. The appeals were dismissed as withdrawn by the tribunal.

What were the facts?

The assessees filed appeals before the ITAT for the assessment year 2014-15. They subsequently applied to withdraw their appeals.

What were the issues?

The primary issue was whether the assessees could withdraw their appeals after opting for the Vivad Se Vishwas scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘B’ BENCH, KOLKATA

Before: Sri J. Sudhakar Reddy & Sri Sanjay Garg

Heard together (2 matters)

I.T.A. No. 1733/Kol/2019
I.T.A. No. 1734/Kol/2019

Read from the judgment's own cause title. This page is filed under one of them.

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member & Sri Sanjay Garg, Judicial Member) Assessment Year: 2014-15 M/s. Suraj Karan Batter, HUF....………………..…............................................................Appellant [PAN: AAQHS 1283 P] Vs. ITO, Ward-48(4), Kolkata............................................................................................Respondent Assessment Year: 2014-15 M/s. Dinesh Kumar Batter, HUF....………………..…........................................................Appellant [PAN: AACHC 8313 G] Vs. ITO, Ward-46(3), Kolkata............................................................................................Respondent Appearances by: None appeared on behalf of the Assessee. Sh. Jayanta Khanra, JCIT, appeared on behalf of the Revenue. Date of concluding the hearing : February 12th, 2021 Date of pronouncing the order : March 24th, 2021 ORDER Per Bench:

The assessees seek permission of this Bench to withdraw their appeals in 1734/Kol/2019 as they have availed the scheme under “Vivad Se Vishwas Act, 2020” vide their applications dated 03.02.2021. The assessees state that they have been granted certificate by the designated authority in Form No.-3 under the provisions of “Vivad Se Vishwas Act, 2020”.

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