What did the Tribunal hold?

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 Consequently, the appeal was dismissed as withdrawn.

The assessee sought permission to withdraw her appeal before the ITAT. This withdrawal was requested because the assessee had availed the benefits of the Vivad Se Vishwas Act, 2020.

What were the issues?

The primary issue was whether the assessee's appeal could be withdrawn due to availing the Vivad Se Vishwas scheme.

Nisha Gupta vs DCIT | ITAT Kolkata 2021

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

Before: SRI J. SUDHAKAR REDDY, HON’BLE & SRI ABY T. VARKEY, HON’BLE]

order : February 25th, 2021 ORDER PER BENCH: The assessee seeks permission of this Bench to withdraw her appeal in as she has availed the scheme under “Vivad Se Vishwas Act, 2020” vide her application dated 10.02.2021. The assessee states that she 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We accept this application of the assessee and dismiss this appeal as withdrawn. Kolkata, the 25th day of February, 2021.

Sd/- Sd/- [Aby T. Varkey] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated : 25.02.2021 SC, Sr. P.S.

Smt. Nisha Gupta Asse Assessment Year: 2014-15 Copy of the order forwarded to:

1. 1. Smt. Nisha Gupta, C/o. M/s. Decofur, 227/2, A.J.C. Bose Nisha Gupta, C/o. M/s. Decofur, 227/2, A.J.C. Bose Road, Kolkata – 700 020. 700 020.

2. DCIT, Circle – 3(1), Kolkata. 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata. 5. CIT(DR), Kolkata Benches, Kolkata.

NISHA GUPTA,KOLKATA vs. D.C.I.T.,CIRCLE-3(1), KOLKATA

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