What did the Tribunal hold?

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 The appeal was dismissed as withdrawn by the Tribunal.

The assessee filed an appeal before the Income Tax Appellate Tribunal. The assessee subsequently filed an application seeking withdrawal of the appeal.

What were the issues?

Whether an appeal can be withdrawn by the assessee to opt for the Vivad Se Vishwas scheme.

Riyaz Siddik Fulara vs I.T.O., Ward-1(4) | ITAT Kolkata 2021

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

Before: Sri J. Sudhakar Reddy & Sri Sanjay Garg

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA (Virtual Court) (Before Sri J. Sudhakar Reddy, Accountant Member & Sri Sanjay Garg, Judicial Member) I.T.A. No.: 1869/Kol/2019 Assessment Year: 2014-15 Riyaz Siddik Fulara...………………..…................................................................................Appellant [PAN: AAEPF 0412 H] Vs. ITO, Ward-1(4), Kolkata...............................................................................................Respondent Appearances by: Sh. B.K. Singh, A/R, appeared on behalf of the Assessee. Sh. Jayanta Khanra, JCIT, appeared on behalf of the Revenue. Date of concluding the hearing : February 5th, 2021 Date of pronouncing the order : February 10th, 2021 ORDER Per Bench:

The assessee has filed application vide letter dated 01.02.2021 seeking permission for withdrawal of his appeal pending before the Tribunal, for the reason that he has opted for the scheme under “Vivad Se Vishwas Act, 2020”.

RIYAZ SIDDIK FULARA,KOLKATA vs. I.T.O.,WARD-1(4), KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments