What did the Tribunal hold?

The Tribunal accepted the assessee's application to withdraw the appeal. The appeal was dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas scheme.

The assessee filed an appeal before the ITAT. Subsequently, the assessee availed the benefit of the Vivad Se Vishwas Act, 2020. The assessee was granted a certificate under the said Act.

What were the issues?

Whether an appeal can be withdrawn by the assessee after opting for the Vivad Se Vishwas scheme.

Anita Devi Agarwal, Burdwan vs I.T.O., Ward-1(1), Siliguri | ITAT Kolkata 2021

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

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

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member & Sri Aby T. Varkey, Judicial Member) Assessment Year: 2012-13 Anita Devi Agarwal....………………..…...............................................................................Appellant [PAN: AFRPA 2151 C] Vs. ITO, Ward-1(1), Siliguri................................................................................................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 her appeal in Se Vishwas Act, 2020” vide her application dated 12.02.2021. 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”.

ANITA DEVI AGARWAL,BURDWAN vs. I.T.O.,WARD-1(1), SILIGURI

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