What did the Tribunal hold?

The Tribunal accepted the assessee's application and dismissed the appeal as withdrawn. The assessee had received a certificate under the Vivad Se Vishwas Act.

The assessee filed an appeal before the ITAT. The assessee subsequently applied to withdraw the appeal as they had availed the 'Vivad Se Vishwas Act, 2020' scheme.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to availing the Vivad Se Vishwas scheme.

M/S Shree Energy, Patna vs ACIT | ITAT Patna 2021

Income Tax Appellate Tribunal, PATNA BENCH AT KOLKATA

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

IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH AT KOLKATA (Virtual Court) (Before Sri J. Sudhakar Reddy, Accountant Member & Sri Aby T. Varkey, Judicial Member) Assessment Year: 2014-15 M/s. Shree Energy...............................................................................................................Appellant [PAN: AAVFM 1845 Q] Vs. ACIT, Central Circle-1, Patna.......................................................................................Respondent Appearances by: None appeared on behalf of the Assessee. Sh. Inderjit Singh, 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 its appeal in Se Vishwas Act, 2020” vide its application dated 10.02.2021. The assessee states that it has been granted certificate by the designated authority in Form No.-3 under the provisions of “Vivad Se Vishwas Act, 2020”.

M/S SHREE ENERGY,PATNA vs. ACIT, CENTRAL CIRCLE-1, PATNA

What did the Tribunal hold?

What were the facts?

What were the issues?

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