What did the Tribunal hold?

The Tribunal accepted the assessee's application to withdraw the appeal. The appeal was dismissed as withdrawn by the Tribunal.

The assessee filed an appeal before the ITAT. The assessee subsequently sought permission to withdraw the appeal as they had opted for the 'Vivad Se Vishwas Act, 2020'. The assessee confirmed filing the necessary forms under the scheme.

What were the issues?

Whether the assessee can withdraw their appeal after opting for the Vivad Se Vishwas scheme.

Ajay Kumar Singh, Godda vs DCIT | ITAT Ranchi 2021

Income Tax Appellate Tribunal, RANCHI BENCH, Virtual Court at KOLKATA

Before: Sri J. Sudhakar Reddy & Sri Sanjay Garg

IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH, Virtual Court at KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member & Sri Sanjay Garg, Judicial Member) Assessment Year: 2013-14 Ajay Kumar Singh.....………………..….................................................................................Appellant [PAN: AYVPS 1195 F] Vs. Pr. CIT, Dhanbad..............................................................................................................Respondent Appearances by: None appeared on behalf of the Assessee. Sh. Inderjit Singh, CIT, appeared on behalf of the Revenue. Date of concluding the hearing : February 12th, 2021 Date of pronouncing the order : March 24th, 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 01.02.2021. The assessee states that he has already filed Form No.-1 & 2 as prescribed under the provisions of “Vivad Se Vishwas Act, 2020”.

AJAY KUMAR SINGH,GODDA vs. DCIT CIR-3, DEOGARH

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What were the issues?

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