What did the Tribunal hold?

The tribunal accepted the assessee's application to withdraw the appeals. The appeals were dismissed as withdrawn by the tribunal.

The assessee filed appeals before the ITAT for assessment years 2011-12 and 2012-13. The assessee subsequently applied to withdraw these appeals.

What were the issues?

The primary issue was whether the assessee's application to withdraw appeals under the Vivad Se Vishwas Act, 2020, should be accepted.

Puspa Devi Agarwal, Burdwan vs ITO | 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) & 2313/Kol/2019 Assessment Years: 2011-12 & 2012-13 Puspa Devi Agarwal....………………..…..............................................................................Appellant [PAN: ACGPA 6126 M] Vs. ITO, Ward-2(4), 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 appeals in & 2313/Kol/2019 as she has availed the scheme under “Vivad 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”.

PUSPA DEVI AGARWAL,BURDWAN vs. ITO WARD-2(4), SILIGURI, SILIGURI

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