What did the Tribunal hold?

The Tribunal accepted the assessee's application and dismissed the appeal as withdrawn. The decision was based on the assessee's participation in the Vivad Se Vishwas scheme.

The assessee filed an appeal before the ITAT. The assessee subsequently applied to withdraw the appeal, stating they had availed the 'Vivad Se Vishwas Act, 2020' scheme and received a certificate.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to availing the Vivad Se Vishwas scheme.

Sri Bajrang Lal Sethia 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 (Virtual Court) (Before Sri J. Sudhakar Reddy, Accountant Member & Sri Aby T. Varkey, Judicial Member) Assessment Year: 2014-15 Sri Bajrang Lal Sethia....………………..…...........................................................................Appellant [PAN: AKTPS 7751 K] Vs. ITO, Ward-34(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 : March 12th, 2021 Date of pronouncing the order : March 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 08.03.2021. 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”.

SRI BAJRANG LAL SETHIA,KOLKATA vs. ITO, WARD - 34(1), KOLKATA

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What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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