BURDWAN DEVELOPMENT AUTHORITY,BURDWAN vs. ITO, WARD - 1(1), BURDWAN, BURDWAN
What did the Tribunal hold?
The Tribunal accepted the assessee's application to withdraw the appeals. Consequently, all appeals filed by the assessee were dismissed as withdrawn.
What were the facts?
The assessee filed multiple appeals before the ITAT. The assessee subsequently requested to withdraw all appeals as they had opted for the 'Vivad Se Vishwas Act, 2020' scheme.
What were the issues?
The primary issue was the assessee's request to withdraw appeals due to opting for a settlement scheme.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, KOLKATA ‘A’ BENCH, KOLKATA
Before: Sri J. Sudhakar Reddy & Sri Aby T. Varkey
order : February 11th, 2021 ORDER Per J. Sudhakar Reddy, AM: All these appeals are filed by the assessee directed against separate orders of the Learned Commissioner of Income Tax (Appeals), Burdwan.
The assessee vide its letter dated 03.02.2021 requested for permission to withdraw all these appeals as they have opted for the scheme under “Vivad Se Vishwas Act, 2020”. They have also received Form No.-3 from the Department.
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