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 The appeal was dismissed as withdrawn by the Tribunal.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The primary issue was whether the assessee's appeal could be withdrawn due to their participation in the Vivad Se Vishwas scheme.

Mallipudi Venkatakrishna Murty… vs DCIT | ITAT Kolkata 2021

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

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

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member & Sri Aby T. Varkey, Judicial Member) Assessment Year: 2014-15 Mallipudi Venkatkrishna Murty....………………..….......................................................Appellant [PAN: ADSPM 0856 H] Vs. DCIT, Circle-13(1), Kolkata..........................................................................................Respondent Appearances by: None appeared on behalf of the Assessee. Sh. Jayanta Khanra, JCIT, appeared on behalf of the Revenue. Date of concluding the hearing : February 19th, 2021 Date of pronouncing the order : February 24th, 2021 ORDER Per Bench:

The assessee seeks permission of this Bench to withdraw his appeal in Se Vishwas Act, 2020” vide his application dated 11.02.2021. 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”.

MALLIPUDI VENKATAKRISHNA MURTY,HOWRAH vs. D.C.I.T.,CIECLE-13(1), KOLKATA

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What were the facts?

What were the issues?

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