What did the Tribunal hold?

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 The appeal was dismissed as withdrawn by the Tribunal.

The assessee filed an appeal before the Income Tax Appellate Tribunal. The assessee subsequently applied to withdraw the appeal, stating they had availed the 'Vivad Se Vishwas Act, 2020' scheme.

What were the issues?

The primary issue was whether the assessee's appeal could be withdrawn due to participation in the Vivad Se Vishwas scheme.

Manish Jain vs ITO | ITAT Kolkata 2021

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

Before: Sri J. Sudhakar Reddy & Sri Aby T. Varkey

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA (Virtual Court) (Before Sri J. Sudhakar Reddy, Accountant Member & Sri Aby T. Varkey, Judicial Member) Assessment Year: 2014-15 Manish Jain....………………..…...............................................................................................Appellant [PAN: ACGPJ 1704 Q] Vs. ITO, Ward-44(3), Kolkata............................................................................................Respondent Appearances by: None appeared on behalf of the Assessee. Sh. Supriyo Paul, Addl. CIT, appeared on behalf of the Revenue. Date of concluding the hearing : February 25th, 2021 Date of pronouncing the order : March 10th, 2021 ORDER Per Bench:

The assessee seeks permission of this Bench to withdraw his appeal in Se Vishwas Act, 2020” vide his application. 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”.

MANISH JAIN,KOLKATA vs. ITO, WARD - 44(3), KOLKATA, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments