What did the Tribunal hold?

The Tribunal granted the assessee's request for withdrawal. The appeal was dismissed as withdrawn after the assessee complied with the Vivad Se Vishwas Scheme.

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

What were the issues?

Whether the assessee's appeal can be withdrawn due to settlement under the Vivad Se Vishwas Act.

Mr.Pawan Bansal vs I.T.O., Ward-2(3) | 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), Jalpaiguri dated 12.03.2019.

In this case, the assessee has moved an application dated 03.03.2021 seeking withdrawal of this appeal on the ground that he 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: 2014-2015 Mr. Pawan Bansal

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Scheme, 2020, the permission as sought by the assessee is granted and this appeal of the assessee is dismissed as withdrawn.

In the result, the appeal filed by the assessee is dismissed as withdrawn.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 03, 2021.

MR.PAWAN BANSAL,KOLKATA vs. I.T.O.,WARD-2(3), KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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