SONA VETS PVT. LTD.,KOLKATA vs. A.C.T.T.,CENTRAT CIRCLE-2(1), KOLKATA

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ITA 296/KOL/2020Status: DisposedITAT Kolkata04 February 2021AY 2013-142 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 respondent had no objection to the withdrawal.

What were the facts?

The assessee opted for the Vivad Se Vishwas Scheme and filed the requisite form. Consequently, the assessee intended to withdraw the present appeal before the ITAT.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal after opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “C” KOLKATA

Before: Shri J. Sudhakar Reddy & Shri SANJAY GARG

आदेश /O R D E R The present appeal has been preferred by the assessee against the order dated 27.01.2020 of the Commissioner of Income-tax (Appeals)-20, Kolkata [hereinafter referred to as ‘CIT(A)’].

2.

At the outset, Ld. counsel for the assessee has submitted that the assessee has opted for the scheme “Viviad Se Vishwas Scheme 2020” as announced by the Hon’ble Finance Minister in the Budget, 2020 on 01-02-2020 and, therefore, the assessee filed requisite form on 28-02-2020. Form 3 has been received from the Ld. A.Y. 2013-14 Sona Vets P.Ltd Page 2 PCIT on 07.01.2021 and therefore, assessee 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In view of the above, the appeal of the assessee is hereby dismissed as ‘Withdrawn’.

Order pronounced in open court at the close of the hearing on Thursday, 4th February, 2021.

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