What did the Tribunal hold?

The Tribunal accepted the assessee's application to withdraw the appeal. The appeal was dismissed as withdrawn.

The assessee filed an appeal before the ITAT. The assessee subsequently applied for and received a certificate under the Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the assessee can withdraw an appeal after opting for the Vivad Se Vishwas scheme.

The West Bengal National… vs CIT | 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 24/03/2021. 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We accept this application of the assessee and dismiss this appeal as withdrawn.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: 2016-17 The West Bengal National University of Juridical Sciences.

Copy of the order forwarded to: 1. The West Bengal National University of Juridical Sciences 12, LB Block NUJHS Bhawan 3, Salt Lake City Kolkata – 700 098 2. Commissioner of Income Tax (Exemptions), Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata.

THE WEST BENGAL NATIONAL UNIVERSITY OF JURIDICAL SCIENCES,KOLKATA vs. CIT(EXEMPTIONS), KOLKATA

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