HEMANT VERMA,KOLKATA vs. ITO, WARD - 43(3), KOLKATA
What did the Tribunal hold?
The assessee has availed the 'Vivad Se Vishwas Scheme 2020' and requested the appeal to be dismissed as withdrawn. The tribunal accepted this request.
What were the facts?
The assessee filed an appeal against the CIT(A) order for AY 2014-15. The assessee later filed an application to withdraw the appeal.
What were the issues?
The primary issue was the withdrawal of the appeal by the assessee due to opting for the Vivad Se Vishwas Scheme.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, 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 08-10-2018 of the Commissioner of Income Tax (Appeals), 13, Kolkata [hereinafter referred to as ‘CIT(A)’].
The assessee has moved an application dated 30-08-2021 stating that he has availed the “Viviad Se Vishwas Scheme 2020” . He, therefore, has prayed this appeal may be dismissed as withdrawn. In view of the above, the appeal of the assessee is dismissed as withdrawn. Order pronounced in open court at the time of hearing on 31-08-2021 - Sd/- (Sanjay Garg) Judicial Member Dated 31-08-2021
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