What did the Tribunal hold?

The Tribunal granted the assessee's application for withdrawal of the appeal. The assessee had complied with the requirements of the Vivad Se Vishwas Scheme, and a certificate was issued by the Designated Authority.

The assessee filed an appeal against the order of the CIT(A). Subsequently, the assessee sought to withdraw the appeal to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the assessee's appeal should be dismissed as withdrawn due to settlement under the Vivad Se Vishwas Act.

Sanchita Saha, Agartala 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), Shillong dated 28.02.2020.

In this case, the assessee has moved an application dated 09.04.2021 seeking withdrawal of this appeal on the ground that she 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. 2013-2014 Sanchita Saha, Agartala

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Scheme, 2020, the permission as sought by the assessee is granted and this appeal of the assessee is dismissed as withdrawn.

In the result, the appeal filed by the assessee is dismissed as withdrawn.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) Smt. Sanchita Saha, C/o. M/s. R.M. Saha & Sons, 66/A, Central Road, Agartala-799001, Tripura

(2) Income Tax Officer, Ward-3, Agartal a, Agartala City Centre, 5th Floor, Paradise Chowmahani, Agartala-799001, Tripura

SANCHITA SAHA,AGARTALA vs. INCOME TAX OFFICER, WARD-3, AGARTALA

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