What did the Tribunal hold?

The Tribunal accepted the assessee's application for withdrawal of the appeal. The appeal was dismissed as withdrawn by the Tribunal.

The assessee filed an appeal before the ITAT and subsequently sought to withdraw it. This withdrawal was based on the assessee availing the benefits of the Vivad Se Vishwas Act, 2020.

What were the issues?

The primary issue was whether the assessee's appeal could be withdrawn due to participation in the Vivad Se Vishwas scheme.

Lakhan Kumar Agarwal, Katihar vs ITO | 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: 2015-16 Lakhan Kumar Agarwal....………………..…......................................................................Appellant [PAN: AFRPA 6739 C] Vs. ITO, Ward-1(5), Katihar...............................................................................................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 his appeal in Se Vishwas Act, 2020” vide his application dated 09.02.2021. 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”.

LAKHAN KUMAR AGARWAL,KATIHAR vs. ITO, WARD-1(5), KATIHAR

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What were the facts?

What were the issues?

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