What did the Tribunal hold?

The tribunal accepted the assessees' applications for withdrawal of appeals. Consequently, the appeals were dismissed as withdrawn.

The assessees filed applications to withdraw their appeals before the ITAT. They stated that they had opted for the Direct Tax Vivad Se Vishwas Scheme, 2020. The tribunal accepted these applications.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Pritika Somani Minor Beneficiary… vs ITO | ITAT Kolkata 2021

Income Tax Appellate Tribunal, “A”

Before: Sri J. Sudhakar Reddy & Sri Sanjay Garg

Heard together (2 matters)

I.T.A. No.94/Kol/2020

I.T.A. No.2324/Kol/2018

Read from the judgment's own cause title. This page is filed under one of them.

order : February 03, 2021 ORDER Per Bench:- Both these appeals filed by the assessees are directed against the separate orders of the ld. Commissioner of Income Tax (Appeals) (hereinafter the ‘ld. CIT(A)’) passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’).

None appeared on behalf of the assessees. It is noticed that applications for withdrawal of the appeals have been placed in file, wherein the assessees have stated that they have opted for Direct Tax “Vivad Se Vishwas Scheme, 2020” and have requested that they be permitted to withdraw their respective appeals. These applications are accepted and these appeals are dismissed as withdrawn.

In the result, the appeals of the assessee are dismissed as withdrawn.

Kolkata, the 3rd February, 2021

PRITIKA SOMANI MINOR BENEFICIARY TRUST,KOLKATA vs. ITO, WARD - 35(1), KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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