What did the Tribunal hold?

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 The appeal was dismissed as withdrawn.

The assessee filed an appeal before the Income Tax Appellate Tribunal. The assessee subsequently requested to withdraw the appeal as they were availing the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether an appeal can be withdrawn by the assessee if they are availing the Vivad Se Vishwas Scheme.

Manoj Kumar Singh, W.Singhbhum vs DCIT | s.250 | ITAT Ranchi 2021

Income Tax Appellate Tribunal, RANCHI ‘VIRTUAL COURT’AT KOLKATA

Before: Shri J. Sudhakar Reddy, AM & Shri A. T. Varkey, JM

आदेश /O R D E R Per Bench: This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals)-16, Kolkata (hereinafter the ‘ld. CIT(A)’) passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’). 2. The assessee company filed its application requesting the Bench for permission to withdraw its appeal as it is availing Vivad Se Vishwas Scheme, 2020. It submitted that the Income-Tax Department has issued Form No.3 under Rule 4 of Direct Tax Vivad Se Vishwas Rules, 2020 r.w. section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020 and furnished the copy of the same. 3. Under the circumstances, we accept the application of the assessee to withdraw the appeal and dismiss the appeal as withdrawn.

Manoj Kumar Singh Page 2 4. In the result, the appeal of assessee is dismissed as withdrawn.

Order pronounced in open court on 12/03/2021.

MANOJ KUMAR SINGH,W.SINGHBHUM vs. DCIT/ACIT, VIRCLE-1(1), JAMSHEDPUR

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What were the facts?

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