SHANTI KUMAR PATNI,KOLKATA vs. ITO-WARD-48(2), KOLKATA

ITA 939/KOL/2019Status: DisposedITAT Kolkata15 July 2021AY 2015-162 pages

AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted the assessee's application to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT. The assessee later filed an application stating they had opted for the Vivad Se Vishwas Scheme, 2020. They requested to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw their appeal after opting for a tax settlement 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 07-03-2019 of the Commissioner of Income Tax (Appeals), 14, Kolkata [hereinafter referred to as ‘CIT(A)’]. 2. None has put in appearance on behalf of the assessee despite service of notice, therefore, I proceed to decide the appeal ex parte qua the assessee after hearing the Ld. DR. 3. The assessee has moved an application dated 14-07-2021 stating therein that the assessee has availed the “Viviad Se Vishwas Scheme 2020” . It has, therefore, been prayed that the assessee may be allowed to withdraw the present appeal. In view of the above, the appeal of the assessee is dismissed as withdrawn.

Shanti Kumar Patni Page 2 Order pronounced in open court at the time of hearing on 15-07-2021

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