What did the Tribunal hold?

The assessee sought to withdraw the appeal as they had obtained a certificate under the Vivad se Vishwas Scheme. The Tribunal permitted the assessee to withdraw the appeal.

The assessee filed an appeal before the ITAT for the assessment year 2010-11. The assessee later submitted an application to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw an appeal filed before the ITAT due to settlement under the Vivad se Vishwas Scheme.

Vinit Agarwal, Gorakhpur vs ACIT | ITAT Varanasi 2021

Income Tax Appellate Tribunal, CIRCUIT BENCH ‘SMC’, VARANASI

Before: SHRI A. D. JAIN

For Appellant: Shri Ashish Bansal, Advocate

For Respondent: Shri Ajay Kumar, D.R

Hearing: 10/11/2021Pronounced: 10/11/2021

This is an appeal filed by the assessee against the order of learned CIT(A), Gorakhpur dated nil pertaining to assessment year 2010-2011.

The assessee has submitted an application dated 09/11/2021, vide which it has been submitted that the Principal Commissioner of Income Tax, Gorakhpur has issued a certificate in Form No. 3 on 08/01/2021 under Vivad Se Vishwas Scheme. A copy of such Form No. 3 has also been filed. It is contended that the assessee, therefore, wants to withdraw the present Assessment Year:2010-11 2 appeal. Learned D. R. has no objection. Accordingly, I permit the assessee to withdraw the present appeal.

In the result, the appeal of the assessee is dismissed as withdrawn.

(Order pronounced in the open court on 10/11/2021)

Sd/. ( A. D. JAIN ) Vice President Dated:10/11/2021 *Singh Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. The CIT(A) 5. D.R., I.T.A.T., Lucknow

VINIT AGARWAL,GORAKHPUR vs. ACIT, CIRCLE - 02, GORAKHPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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