What did the Tribunal hold?

The tribunal granted the assessee's request to withdraw the appeal. This was based on the assessee's decision to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020.

The assessee filed an appeal against an order of the CIT(A). Subsequently, the assessee sought to withdraw the appeal.

What were the issues?

Whether the appeal should be withdrawn as the assessee has opted for settlement under the Vivad Se Vishwas Scheme.

Smt. Sushma Kothari vs I.T.O., Ward-36(2) | ITAT Kolkata 2021

Income Tax Appellate Tribunal, KOLKATA ‘C(SMC

Before: Shri P.M. Jagtap, Vice-(KZ) &

Per Shri P.M. Jagtap, Vice-President:

This appeal filed by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)-10, Kolkata dated 26.06.2019.

In this case, the assessee has moved an application dated 25.08.2021 seeking withdrawal of this appeal on the ground that she has decided to settle the dispute involved in the said appeal under the Direct Tax Vivad Se Vishwas Act, 2020. The assessee has duly filed the declarations in Form No. 1 and Form No. 2 and the Designated Authority has issued the certificate in Form No. 3 as per Section 5(1) of the Scheme accepting the assessee’s declaration under the same Scheme.

Keeping in view these facts and circumstances of the case including especially the fact that the assessee has duly complied with the necessary requirements under Vivad Se Vishwas Scheme, 2020, the permission as sought by the assessee is granted and this appeal of the assessee is dismissed as withdrawn.

In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open Court on August 27, 2021. Sd/- Sd/- (Madhumita Roy) (P.M. Jagtap) Judicial Member Vice-President Kolkata, the 27th day of August, 2021 Copies to : (1) Smt. Sushma Kothari, 7, Biplabi Rash Behari Basu Road, Canning Street, Kolkata-700001 (2) Income Tax Officer, Ward-36(2), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, Kolkata-700107

SMT. SUSHMA KOTHARI,KOLKATA vs. I.T.O.,WARD-36(2), KOLKATA

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