M/S GULISTAN VANIJYA PVT. LTD.,KOLKATA vs. I.T.O.,WARD-8(4), KOLKATA

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ITA 373/KOL/2020Status: DisposedITAT Kolkata11 February 2021AY 2014-152 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal noted the assessee's intention to withdraw the appeal due to opting for the VSVS Scheme. The revenue had no objection to the withdrawal.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). The assessee later opted for the Vivad Se Vishwas Scheme (VSVS Scheme). The Income Tax Department issued relevant forms under the scheme.

What were the issues?

The primary issue was the withdrawal of the appeal by the assessee due to their participation in 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 20/01/2020 of the Commissioner of Income-tax (Appeals)-3, Kolkata [hereinafter referred to as ‘CIT(A)’].

2.

At the outset, the Ld. Counsel for the assessee has submitted that the appellant/assesse has opted for “Viviad Se Vishwas Scheme (VSVS Scheme) and the Income-tax Department has issued Form- 1 and Form-2 to this effect, therefore, the assessee intends to withdraw the present appeal. The Ld. DR has no objection for the said withdrawal.

1.

M/s. Gulistan Vanijya P.Ltd Page 2 In view of the above, the appeal of the assessee is hereby dismissed as ‘Withdrawn’.

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