What did the Tribunal hold?

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 The appeal was dismissed as withdrawn due to the assessee availing the Vivad Se Vishwas scheme.

The assessee filed an appeal before the ITAT. Subsequently, the assessee applied to withdraw the appeal as she had opted for the 'Vivad Se Vishwas Act, 2020' scheme.

What were the issues?

Whether an appeal can be withdrawn by the assessee upon opting for the Vivad Se Vishwas scheme.

Rakhi Agarwal, Sitamarhi vs ACIT | ITAT Patna 2021

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

Before: Sri J. Sudhakar Reddy & Sri Sanjay Garg

IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, Virtual Court at KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member & Sri Sanjay Garg, Judicial Member) Assessment Year: 2013-14 Rakhi Agarwal....………………..…........................................................................................Appellant [PAN: AFPPA 9967 E] Vs. ACIT, Circle-2, Muzaffarpur.........................................................................................Respondent Appearances by: None appeared on behalf of the Assessee. Sh. Vijay Kr. 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 her appeal in Se Vishwas Act, 2020” vide her application dated 09.02.2021. The assessee states that she has been granted certificate by the designated authority in Form No.-3 under the provisions of “Vivad Se Vishwas Act, 2020”.

RAKHI AGARWAL,SITAMARHI vs. ACIT, CIRCLE-2, MUZAFFARPUR

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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