What did the Tribunal hold?

The Tribunal granted the assessee's application for withdrawal. The appeal was dismissed as withdrawn due to the assessee's compliance with the Vivad Se Vishwas Scheme.

The assessee filed an appeal against an order of the CIT(A). Subsequently, the assessee sought to withdraw the appeal. This was based on the assessee's decision to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the assessee's appeal should be dismissed as withdrawn upon opting for settlement under the Vivad Se Vishwas Act, 2020.

Deepak Kumar Agarwal vs I.T.O., Ward-46(1) | 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)-14, Kolkata dated 28.03.2019.

In this case, the assessee has moved an application dated 01.03.2021 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 Deepak Kumar Agarwal

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Scheme, 2020, the permission as sought by the assessee is granted and this appeal of the assessee is dismissed as withdrawn.

In the result, the appeal filed by the assessee is dismissed as withdrawn.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 02, 2021.

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

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