What did the Tribunal hold?

The Tribunal granted the assessee's request for withdrawal of the appeal. This was based on the assessee's compliance with the Vivad Se Vishwas Scheme and the issuance of a certificate by the Designated Authority.

The assessee filed an appeal against the CIT(A)'s order. The assessee later sought to withdraw the appeal as they had opted to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether an appeal can be withdrawn if the assessee has settled the dispute under the Vivad Se Vishwas Act, 2020.

Rajkumar Prasant Kumar, Dibrugarh vs ITO | ITAT Guwahati 2021

Income Tax Appellate Tribunal, GUWAHATI BENCH : GUWAHATI

Before: Shri P.M. Jagtap, Vice-(KZ) & Shri A.T. Varkey

Per Shri P.M. Jagtap, Vice-President (KZ):- This appeal filed by the assessee is directed against the order ld. Commissioner of Income Tax (Appeals), Dibrugarh dated 28.12.2018.

In this case, ‘Karta’ of the assessee has moved an application dated 23.03.2021 seeking withdrawal of this appeal on the ground that he has decided to settle the dispute involved in the said appeal under the Direct Tax Vivad Se Vishwas Act, 2020. The assessee has duly filed the declarations in Form No. 1 and Form No. 2 and the Designated Authority has issued the certificate in Form No. 3 as per Section 5(1) of the Scheme accepting the assessee’s declaration under the same Scheme. A.Y. 2014-2015 Rajkumar Prasant Kumar

Keeping in view these facts and circumstances of the case including especially the fact that the assessee has duly complied with the necessary requirements under Vivad Se Vishwas Scheme, 2020, the permission as sought by the ‘Karta’ of the assessee is granted and this appeal of the assessee is dismissed as withdrawn.

In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open Court on April 23, 2021.

Sd/- Sd/- (A.T. Varkey) (P.M. Jagtap) Judicial Member Vice-President (KZ) Kolkata, the 23rd day of April, 2021 Copies to : (1) Rajkumar Prasant Kumar, C/o. Bahuram Jodhraj & Company, A.T. Road, Dibrugarh786001, Assam

(2) Income Tax Officer, Ward-1(2), Dibrugarh

RAJKUMAR PRASANT KUMAR,DIBRUGARH vs. INCOME TAX OFFICER, WARD-1(2), DIBRUGARH

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