What did the Tribunal hold?

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 Consequently, the appeal filed by the assessee was dismissed as withdrawn.

The assessee sought permission to withdraw their appeal before the ITAT. This withdrawal was requested because the assessee had availed the benefits of the Vivad Se Vishwas Act, 2020, and had received a certificate from the designated authority.

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The primary issue was whether the assessee's appeal could be withdrawn due to their participation in the Vivad Se Vishwas scheme.

Anopchand Sanghvi HUF vs I.T.O., Ward-34(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: 2011-12 Anopchand Sanghvi, HUF....………………..…....................................................................Appellant [PAN: AADHA 1093 C] Vs. ITO, Ward-34(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 10.02.2021. 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”.

ANOPCHAND SANGHVI HUF,KOLKATA vs. I.T.O.,WARD-34(2), KOLKATA

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