What did the Tribunal hold?

The Tribunal accepted the assessee's application and dismissed the appeal as withdrawn. The assessee had obtained a certificate under the Vivad Se Vishwas Act.

The assessee filed an appeal before the ITAT. The assessee subsequently applied to withdraw the appeal as they had opted for the 'Vivad Se Vishwas Act, 2020' scheme.

What were the issues?

Whether an appeal can be withdrawn by the assessee who has opted for the Vivad Se Vishwas scheme.

Rajendra Kumar Dugar vs A.C.I.T., Circle-1(2) | 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 Rajendra Kumar Dugar....………………..….......................................................................Appellant [PAN: ADYPD 0566 D] Vs. ACIT, Circle-1(2), 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 12.02.2021. 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”.

RAJENDRA KUMAR DUGAR,KOLKATA vs. A.C.I.T.,CIRCLE-1(2), 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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