What did the Tribunal hold?

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 Consequently, the appeal filed by the assessee was dismissed as withdrawn.

The assessee sought to withdraw his appeal before the ITAT. This withdrawal was based on the assessee availing the benefits of the 'Vivad Se Vishwas Act, 2020'. The assessee had also obtained a certificate from the designated authority under the said Act.

What were the issues?

The primary issue was whether the assessee's appeal could be withdrawn due to availing the Vivad Se Vishwas scheme.

Sanjay Drolia, 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 Sanjay Drolia........................................................................................................................Appellant [PAN: AEHPD 6061 M] 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 his appeal in Se Vishwas Act, 2020” vide his application. 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”.

SANJAY DROLIA,PATNA vs. ACIT, CENTRAL CIRCLE-1, PATNA

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