PUSHPA DEVI BANGUR,KOLKATA vs. ACIT, CIRCLE - 35, KOLKATA

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ITA 2321/KOL/2018Status: DisposedITAT Kolkata10 February 2021AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's application for withdrawal of the appeal. The appeal was dismissed as withdrawn by the Tribunal.

What were the facts?

The assessee filed an appeal before the ITAT against the order of the CIT(A). The assessee later filed an application to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to availing the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

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

Before: Shri J. Sudhakar Reddy, Hon’ble & Shri Sanjay Garg, Hon’ble]

order : February 10th, 2021 ORDER Per Bench :- This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals) – 10, Kolkata, (hereinafter the “ld.CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 20/09/2018 for the Assessment Year 2014-15.

2.

The ld. Counsel for the assessee has filed an application dt. 25/01/2021, seeking withdrawal of this appeal as he has availed Vivad Se Vishwas Scheme, 2020. The ld. Pr. CIT, has issued From No.

1.

3. In view of the same, we accept the application of the assessee and dismiss the appeal as withdrawn.

3.

In the result, appeal of the assessee is dismissed.

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