SRI GOURNIDHI INNOVESTMENT PVT. LTD.,KOLKATA vs. I.T.O,WARD-1(3), KOLKATA

ITA 588/KOL/2019Status: DisposedITAT Kolkata09 February 2021AY 2014-152 pages

AI SummaryDismissed

What did the Tribunal hold?

The tribunal noted that the assessee intended to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme. The Departmental Representative had no objection to this withdrawal.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2014-15. The assessee did not appear for the hearing. The assessee had opted for the 'Vivad Se Vishwas Scheme 2020' and intended to withdraw the appeal.

What were the issues?

The primary issue was the withdrawal of the appeal by the assessee due to opting for a tax settlement scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “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 27.04.2017 of the Commissioner of Income-tax (Appeals)-10, Kolkata [hereinafter referred to as ‘CIT(A)’].

None has put in appearance on behalf of the assessee, hence, I dispose of this case ex parte qua the assessee after hearing the Ld. DR. Sri Gournidhi Innovestment Pvt. Vs. ITO Wd-1(3), Kol Page 2 3. An application has been moved stating that since the assessee has opted for ‘Vivad Se Vishwas Scheme 2020’ and therefore, it 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In view of the above, the appeal of the assessee is hereby dismissed as ‘Withdrawn’.

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