PRABIR MITRA,NORTH 24 PARGANAS vs. I.T.O.,WARD-49(1), KOLKATA

ITA 2242/KOL/2019Status: DisposedITAT Kolkata25 February 2020AY 2015-162 pages

AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. The appeal was dismissed as withdrawn by the Tribunal.

What were the facts?

The assessee's appeal was filed against an order of the CIT(A) for AY 2015-16. The assessee subsequently expressed an intention to avail the benefits of 'The Direct Tax Vivad se Vishwas Bill, 2020'.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to availing a tax dispute resolution scheme.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA

Before: Sri J. Sudhakar Reddy, Hon’ble

order : February 25th, 2020 ORDER Per J. Sudhakar Reddy, AM :- This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals) – 15, Kolkata, (hereinafter the “ld.CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 19/07/2019, for the Assessment Year 2015-16.

The assessee has filed a letter submitting that he intends to avail the opportunity provided under ‘THE DIRECT TAX VIVAD SE VISHWAS BILL, 2020” (Bill No. 29 of 2020). Hence we permit it to withdraw the appeal before the ITAT.

In view of the above discussion, we dismiss this appeal as withdrawn.

Kolkata, the 25th day of February, 2020.

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