What did the Tribunal hold?

The assessee requested to withdraw the appeal as their case was accepted under the Direct Tax Dispute Resolution Scheme, 2016. The Tribunal permitted the withdrawal.

The assessee filed an appeal before the ITAT against an assessment order. The assessee later filed an application to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw an appeal filed before the ITAT due to acceptance under a dispute resolution scheme.

Sanjay Kumar Gupta vs A.C.I.T.-Circle-38 | ITAT Kolkata 2017

Income Tax Appellate Tribunal, “C” BENCH : KOLKATA

Before: Hon’ble Sri N.V.Vasudevan, JM & Shri M.Balaganesh, AM ]

This appeal of the assessee arises out of the order of the Learned CITA in Appeal No.1248/CIT(A)-XXIV/C-38/13-14 dated 09.10.2013 against the order of assessment framed for the Asst Year 2010-11 u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’).

The assessee has filed an application dated 29.12.2016 requesting for the withdrawal of appeal for the following reasons stated in his application : “ The Principal CIT-13, Kolkata, has issued Form No.3, accepting the application filed in Form No.1 (Copy of Form No.3 is enclosed herewith). We, therefore, request you to kindly grant us leave to withdraw the assessee’s above mentioned appeal in view of it filed. The Direct tax Dispute Resolution Scheme, 2016.”

The ld. DR did not raise any objection. We permit the assessee to withdraw this appeal.

Order pronounced in the Court on 24.01.2017.

SANJAY KUMAR GUPTA,KOLKATA vs. A.C.I.T.-CIRCLE-38, KOLKATA, 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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