RAJ KUMAR AGARWAL HUF,KOLKATA vs. I.T.O.,WARD-36(1), KOLKATA

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ITA 1956/KOL/2019Status: DisposedITAT Kolkata24 March 2021AY 2015-162 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessees' applications for withdrawal. The appeals were accordingly dismissed as withdrawn.

What were the facts?

The assessees filed appeals before the Income Tax Appellate Tribunal. They subsequently applied to withdraw these appeals, stating they had availed the benefits of the Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the assessees' appeals should be dismissed as withdrawn due to their opting for the Vivad Se Vishwas scheme.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 ‘A’ BENCH, KOLKATA

Before: Sri J. Sudhakar Reddy & Sri Sanjay Garg

Heard together (2 matters)

I.T.A. No. 593/Kol/2019
I.T.A. No. 1956/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 ‘A’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member & Sri Sanjay Garg, Judicial Member) Assessment Year: 2015-16 Raj Kumar Agarwal....………………..…..............................................................................Appellant [PAN: ACTPA 5283 G] Vs. ITO, Ward-36(1), Kolkata............................................................................................Respondent Assessment Year: 2015-16 Raj Kumar Agarwal, HUF....………………..…....................................................................Appellant [PAN: AAEHR 1720 E] Vs. ITO, Ward-36(1), 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 & 1956/Kol/2019 as they have availed the scheme under “Vivad Se Vishwas Act, 2020” vide their applications dated 09.02.2021. 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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