SAURABH AGARWAL,KOLKATA vs. A.C.I.T.CIRCLE-51(1), KOLKATA
What did the Tribunal hold?
The tribunal accepted the assessee's applications for withdrawal. The appeals were dismissed as withdrawn due to the assessee availing the Vivad Se Vishwas Scheme, 2020.
What were the facts?
The assessee filed appeals before the ITAT for the assessment year 2015-16. The assessee later filed applications seeking withdrawal of these appeals.
What were the issues?
The primary issue was whether the appeals should be withdrawn by the assessee under the Vivad Se Vishwas Scheme.
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]
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
order : February 10th, 2021 ORDER Per Bench:-
1. 1. The assessee has filed has filed separate applications in respect of both these appeals, both dt. 27/01/2021, seeking withdrawal of these appeals as he has availed Vivad Se Vishwas Scheme, 2020. In view of the same, we accept the applications of the assessee and dismiss these appeals as withdrawn.
2. In the result, appeals of the assessee are dismissed.
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