SMT. SUNITA RATHI,KOLKATA vs. I.T.O.,WARD-30(3), KOLKATA

ITA 181/KOL/2020Status: DisposedITAT Kolkata11 February 2021AY 2007-082 pages

AI SummaryDismissed

What did the Tribunal hold?

The assessee prayed to withdraw the appeal, and the Revenue had no objection. The Tribunal allowed the withdrawal of the appeal.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). At the time of hearing, the assessee's counsel submitted that the appellant had opted for the "Vivad Se Vishwas Scheme".

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “A-SMC” KOLKATA

Before: Shri Sanjay Garg

आदेश /O R D E R The present appeal has been preferred by the assessee against the order dated 13-12-2019 of the Commissioner of Income-tax (Appeals)-8, Kolkata [hereinafter referred to as ‘CIT(A)’].

At the outset, the Ld. Counsel for the assessee has submitted that the appellant/assessee has opted to avail the benefit of “Viviad Se Vishwas Scheme” . He, therefore, prayed before me that the appeal filed by the assessee may be permitted to withdraw. A separate application to this effect has also been filed. The Ld. DR has no objection for the said withdrawal.

Smt. Sunita Rathi . Page 2 In view of the above, the appeal of the assessee is hereby dismissed as ‘Withdrawn’.

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