What did the Tribunal hold?

The Tribunal accepted the assessee's application for withdrawal. The appeal was dismissed as withdrawn in light of the Vivad Se Vishwas Act.

The assessee filed an appeal before the Income Tax Appellate Tribunal. The assessee subsequently applied to withdraw the appeal. This was due to availing the "Vivad Se Vishwas Act, 2020" scheme.

What were the issues?

Whether the assessee is entitled to withdraw their appeal after opting for the Vivad Se Vishwas scheme.

Shri Sachin Kumar Agarwal vs I.T.O., Ward-36(3) | ITAT Kolkata 2021

Income Tax Appellate Tribunal, KOLKATA BENCH ‘(C

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

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘(C)’, KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY, HON’BLE ACCOUNTANT MEMBER & SHRI A.T. VARKEY, HON’BLE JUDICIAL MEMBER] Assessment Year: 2014-15 Shri Sachin Kumar Agarwal..............................................................................................Appellant 6, Brabourne Road, 1st Floor, ‘Vaishno Chamber’, Kolkata – 700 001. Kolkata – 700 012. [PAN: AARPH 7298 C] Vs ITO, Ward – 36(3), Kolkata...................………………………………………......................Respondent Appearances by: None appearing on behalf of the Assessee. Shri Jayanta Khanra, JCIT appearing on behalf of the Revenue. Date of concluding the hearing : February 19th, 2021 Date of pronouncing the order : February 25th, 2021 ORDER PER BENCH:

The assessee seeks permission of this Bench to withdraw his appeal in Se Vishwas Act, 2020” vide his application dated 15.02.2021. 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We accept this application of the assessee and dismiss this appeal as withdrawn.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 25th February, 2021.

SHRI SACHIN KUMAR AGARWAL,KOLKATA vs. I.T.O.,WARD-36(3), KOLKATA

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