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 The appeal was dismissed as withdrawn due to the settlement under the Vivad Se Vishwas Scheme.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 before the ITAT. The assessee subsequently decided to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020. The necessary declarations and certificates under the scheme were duly filed and issued.

What were the issues?

Whether the appeal should be dismissed as withdrawn consequent to the assessee opting for settlement under the Vivad Se Vishwas Act, 2020.

Rukmini Devi Manpuria vs DCIT | ITAT Kolkata 2021

Income Tax Appellate Tribunal, ‘A(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)-22, Kolkata dated 22.04.2019.

In this case, ld. Authorized Representative of the assessee has sought 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: 2015-2016 Rukmini Devi Manpuria

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Scheme, 2020, the permission as sought by the assessee is granted and this appeal of the assessee is dismissed as withdrawn.

In the result, the appeal filed by the assessee is dismissed as withdrawn.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 March 11, 2021.

RUKMINI DEVI MANPURIA,KOLKATA vs. DCIT(IT), CIRCLE - 2(1), KOLKATA

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