What did the Tribunal hold?

The Tribunal accepted the assessee's application for withdrawal of the appeal. The appeal was dismissed as withdrawn due to the assessee availing the Vivad Se Vishwas scheme.

The assessee filed an appeal before the ITAT. The assessee subsequently applied to withdraw the appeal as they had opted for the 'Vivad Se Vishwas Act, 2020' scheme. A certificate under the scheme was also granted.

What were the issues?

Whether an appeal can be withdrawn by the assessee after opting for the Vivad Se Vishwas scheme.

Kamakhya Prasad Agawala, Guwahati vs ACIT | ITAT Guwahati 2021

Income Tax Appellate Tribunal, GAUHATI BENCH AT KOLKATA

Before: Sri J. Sudhakar Reddy & Sri Aby T. Varkey

IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH AT KOLKATA (Virtual Court) (Before Sri J. Sudhakar Reddy, Accountant Member & Sri Aby T. Varkey, Judicial Member) Assessment Year: 2012-13 Kamakhya Prasad Agarwala..........................................................................................Appellant [PAN: ABSPA 5433 C] Vs. ACIT, Tinsukia..................................................................................................................Respondent Appearances by: None appeared on behalf of the Assessee. Sh. Subhrajyoti Bhattacharya, Addl. CIT, appeared on behalf of the Revenue. Date of concluding the hearing : March 26th, 2021 Date of pronouncing the order : April 16th, 2021 ORDER Per Bench:

The assessee seeks permission of this Bench to withdraw his appeal in as he has availed the scheme under “Vivad Se Vishwas Act, 2020” vide his application dated 21.01.2021. The assessee states that he has been granted certificate by the designated authority in Form No.-3 under the provisions of “Vivad Se Vishwas Act, 2020”.

KAMAKHYA PRASAD AGAWALA,GUWAHATI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-TINSUKIA, TINSUKIA

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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