SUMAN AGARWAL,KOLKATA vs. I.T.O.,WARD-46(1), KOLKATA

ITA 782/KOL/2019Status: DisposedITAT Kolkata16 April 2021AY 2014-152 pages

AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's application for withdrawal. Consequently, the appeal filed by the assessee was dismissed as withdrawn.

What were the facts?

The assessee sought permission to withdraw their appeal before the ITAT. This withdrawal was requested because the assessee had availed the benefits of the Vivad Se Vishwas Act, 2020.

What were the issues?

The primary issue was whether the assessee could withdraw their appeal due to availing the Vivad Se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘C’ BENCH KOLKATA

Before: SHRI J. SUDHAKAR REDDY, HON’BLE & SHRI A.T. VARKEY, HON’BLE]

order : April 16th, 2021 ORDER PER BENCH: The assessee seeks permission of this Bench to withdraw his appeal in as he has availed the scheme under “Vivad Se Vishwas Act, 2020” vide his application dated 22.03.2021. 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We accept this application of the assessee and dismiss this appeal as withdrawn. Order Pronounced in the Open Court on 16th April, 2021.

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