KISHOR DAGE AND OTHERS HUF,KOLKATA vs. I.T.O.WARD-35(3), KOLKATA

ITA 1797/KOL/2019Status: DisposedITAT Kolkata10 February 2021AY 2010-112 pages

AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the 'Vivad se Vishwas Scheme' and the DR had no objection. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee had filed an appeal against the order of the CIT(A). The assessee later opted for the 'Vivad se Vishwas Scheme'. The assessee's counsel requested to withdraw the appeal based on this scheme.

What were the issues?

The primary issue was whether the appeal could be withdrawn by the assessee due to their participation in the 'Vivad se Vishwas Scheme'.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 31st May, 2019 of the Commissioner of Income-tax (Appeals)-10, Kolkata [hereinafter referred to as ‘CIT(A)’]. 2. At the outset, Shri Subash Agarwal, Advocate, the Ld. Counsel for the assessee vide an application dated 09-02-2021 has submitted that the appellant/assessee has opted for “Viviad Se Vishwas Scheme” and the Ld. Pr. CIT,

Kishor Daga & Ors-HUF . Page 2 Kol-5 has issued a certificate (Form 3) to this effect, therefore, he intends to withdraw the present appeal. The Ld. DR has no objection for the said withdrawal.

In view of the above, the appeal of the assessee is hereby dismissed as ‘Withdrawn’.

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