What did the Tribunal hold?

The tribunal permitted the assessee to withdraw the appeal as it was being settled under the Vivad Se Vishwas scheme. The appeal was dismissed as withdrawn with liberty to seek restoration if eligibility issues arose.

The assessee filed an appeal against the order of the CIT(A). The assessee's representative informed the tribunal that the assessee intended to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

The primary issue was the assessee's intention to settle the dispute under the Vivad Se Vishwas Act, 2020, leading to the withdrawal of the appeal.

Pampa Biswas vs I.T.O., Ward-62(2) | ITAT Kolkata 2021

Income Tax Appellate Tribunal, KOLKATA BENCH ‘(SMC

Before: SHRI P.M. JAGTAP, HON’BLE(KZ)

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘(SMC)’, KOLKATA [BEFORE SHRI P.M. JAGTAP, HON’BLE VICE PRESIDENT (KZ) [THROUGH VIRTUAL COURT] Assessment Year: 2015-16 Smt. Pampa Biswas..............................................................................................................Appellant 169, Sherwood Estate, BL – F, FL – 1F, Lobby – 2, N.S.C. Bose Road, Kolkata – 700 103. [PAN: AKVPB 2854 L] Vs ITO, Ward – 62(2), Kolkata...................……………………………………………….............Respondent Appearances by: None appearing on behalf of the Assessee. Smt. Ranu Biswas, ACIT, Sr. DR appearing on behalf of the Revenue. Date of concluding the hearing : June 18, 2021 Date of pronouncing the order : June 18, 2021 ORDER

This appeal filed by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)-19, Kolkata dated 23.01.2019.

In this case, the Authorised Representative of the assessee has filed a letter informing that the assessee has decided to settle the dispute involved in the appeal under the Direct Tax Vivad Se Vishwas Act, 2020. It is accordingly prayed that this appeal of the assessee may be treated as withdrawn.

Since the ld. DR has not raised any objection in this regard, I permit the assessee to withdraw this appeal and Assessment Year: 2015-16 Smt. Pampa Biswas dismiss the appeal with the liberty to the assessee that in case, there is any problem making the assessee not eligible to opt for the Vivad Se Vishwas Scheme, 2020, she will have the liberty to approach this Tribunal with a request for restoration of this appeal.

In the result, the appeal of the assessee is dismissed as withdrawn. Order Pronounced in the Open Court on 18th June, 2021.

PAMPA BISWAS,KOLKATA vs. I.T.O.,WARD-62(2), KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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