What did the Tribunal hold?

The Tribunal granted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn due to the settlement under the Vivad Se Vishwas Scheme.

The assessee filed an appeal against an order of the CIT(A). The assessee subsequently sought to withdraw the appeal. This was because the assessee had decided to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether an appeal can be withdrawn by the assessee if the dispute has been settled under the Vivad Se Vishwas Act, 2020.

Usha A. Garach vs I.T.O., Ward-36(4) | ITAT Kolkata 2021

Income Tax Appellate Tribunal, ‘C(SMC

Before: Shri P.M. Jagtap, Vice-

This appeal filed by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)-10, Kolkata dated 15.03.2019.

In this case, Shri Anil Kumar Kochar, ld. Advocate of the assessee has moved an application dated 13.04.2021 seeking withdrawal of this appeal on the ground that the assessee has decided to settle the dispute involved in the said appeal under the Direct Tax Vivad Se Vishwas Act, 2020. The assessee has duly filed the declarations in Form No. 1 and Form No. 2 and the Designated Authority has issued the certificate in Form No. 3 as per Section 5(1) of the Scheme accepting the assessee’s declaration under the same Scheme.

Assessment Year: 2011-2012 Usha A. Garach

Keeping in view these facts and circumstances of the case including especially the fact that the assessee has duly complied with the necessary requirements under Vivad Se Vishwas Scheme, 2020, the permission as sought by the ld. Advocate of the assessee is granted and this appeal of the assessee is dismissed as withdrawn.

In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open Court on April 23, 2021.

USHA A. GARACH,KOLKATA vs. I.T.O.,WARD-36(4), KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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