What did the Tribunal hold?

The Tribunal accepted the assessee's application and dismissed the appeal as withdrawn. This was based on the assessee's participation in the Vivad Se Vishwas scheme.

The assessee filed an appeal before the ITAT. The assessee subsequently applied to withdraw the appeal, stating they had opted for the "Vivad Se Vishwas Act, 2020" and received a certificate from the designated authority.

What were the issues?

The primary issue was whether the assessee's appeal should be withdrawn due to their enrollment in the Vivad Se Vishwas scheme.

Mahtab Khan, Jamshedpur vs ITO | ITAT Ranchi 2021

Income Tax Appellate Tribunal, RANCHI BENCH AT KOLKATA

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

IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH AT KOLKATA (Virtual Court) (Before Sri J. Sudhakar Reddy, Accountant Member & Sri Aby T. Varkey, Judicial Member) Assessment Year: 2013-14 Mahtab Khan........................................................................................................................Appellant [PAN: ATOPK 8689 A] Vs. ITO, Ward-2(1), Ranchi.................................................................................................Respondent Appearances by: None appeared on behalf of the Assessee. Dr. Chinmaya Aurangabadkar, D/R, appeared on behalf of the Revenue. Date of concluding the hearing : February 25th, 2021 Date of pronouncing the order : March 10th, 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 16.02.2021. 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”.

MAHTAB KHAN,JAMSHEDPUR vs. ITO,WARD-2(1), RANCHI

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