What did the Tribunal hold?

The Tribunal accepted the assessee's application to withdraw the appeal. The appeal was dismissed as withdrawn.

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Whether an appeal can be withdrawn by the assessee due to availing the 'Vivad Se Vishwas Act, 2020' scheme.

Rajeev Kapoor vs I.T.O., Ward-62(3) | ITAT Kolkata 2021

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

Before: Sri J. Sudhakar Reddy & Sri Sanjay Garg

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member & Sri Sanjay Garg, Judicial Member) Assessment Year: 2015-16 Rajeev Kapoor....………………..….........................................................................................Appellant [PAN: AFUPK 5911 R] Vs. ITO, Ward-62(3), 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 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 02.02.2021. 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”.

RAJEEV KAPOOR,KOLKATA vs. I.T.O.,WARD-62(3), 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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