What did the Tribunal hold?

The Tribunal accepted the assessee's application to withdraw the appeal. The appeal was dismissed as withdrawn due to the assessee availing the Vivad Se Vishwas scheme.

The assessee filed an appeal before the ITAT. Subsequently, the assessee opted for the "Vivad Se Vishwas Act, 2020" scheme and obtained a certificate from the designated authority.

What were the issues?

Whether the appeal should be withdrawn as the assessee has opted for the Vivad Se Vishwas scheme.

Nirmal Poddar, New Delhi vs I.T.O., Ward-3(3), Darjeeling | ITAT Kolkata 2021

Income Tax Appellate Tribunal, KOLKATA BENCH ‘C’, KOLKATA

Before: Shri J. Sudhakar Reddy, Hon’ble & Shri Aby T. Varkey, Hon’ble]

Appearances by: None, appeared on behalf of the assessee. Shri Supriyo Pal, Addl. CIT, D/R. appearing on behalf of the Revenue. Date of concluding the hearing : April 1st, 2021 Date of pronouncing the order : May 5th, 2021 ORDER Per Bench:-

The assessee seeks permission of this Bench to withdraw the appeal in Se Vishwas Act, 2020” vide application dated 25/03/2021. 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”.

We accept this application of the assessee and dismiss this appeal as withdrawn.

Kolkata, the 5th day of May, 2021 Sd/- Sd/- [Aby T. Varkey] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated : 05.05.2021 {SC SPS}

Assessment Year: 2015-16 Nirmal Poddar Copy of the order forwarded to: 1. Nirmal Poddar C/o Subash Agarwal & Associates, Advocates Siddha Gibson 1, Gibson Lane Suite 213 2nd Floor Kolkata – 700 069 2. Income Tax Officer, Ward-3(3), Darjeeling 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata.

NIRMAL PODDAR,NEW DELHI vs. I.T.O.,WARD-3(3), DARJEELING

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