GAURAV AGARWAL,KOLKATA vs. I.T.O.,WARD-51(4), KOLKATA

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ITA 1098/KOL/2019Status: DisposedITAT Kolkata10 February 2021AY 2015-162 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the applications of the assessees. Consequently, the appeals filed by the assessees were dismissed as withdrawn.

What were the facts?

The assessees filed applications seeking withdrawal of their appeals before the Income Tax Appellate Tribunal. The reason for withdrawal was that they had opted for the scheme under the Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the appeals should be dismissed as withdrawn upon the assessees opting for the Vivad Se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

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

Before: Sri J. Sudhakar Reddy & Sri Sanjay Garg

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA (Virtual Court) (Before Sri J. Sudhakar Reddy, Accountant Member & Sri Sanjay Garg, Judicial Member) I.T.A. No.: 1095/Kol/2019 Assessment Year: 2015-16 Ashok Kumar Agarwal....………………..….........................................................................Appellant [PAN: ACHPA 3543 M] Vs. ITO, Ward-51(4), Kolkata............................................................................................Respondent I.T.A. No.: 1098/Kol/2019 Assessment Year: 2015-16 Gaurav Agarwal....………………..….....................................................................................Appellant [PAN: AHDPA 7288 G] Vs. ITO, Ward-51(4), Kolkata............................................................................................Respondent Appearances by: None appeared on behalf of the Assessee. Sh. Jayanta Khanra, JCIT, appeared on behalf of the Revenue. Date of concluding the hearing : February 5th, 2021 Date of pronouncing the order : February 10th, 2021 ORDER Per Bench:

Both these assessees have filed applications vide letters dated 27.01.2021 seeking permission for withdrawal of their appeals pending before the Tribunal, for the reason that they have opted for the scheme under “Vivad Se Vishwas Act, 2020”.

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