What did the Tribunal hold?

The Tribunal granted the assessee's request for withdrawal of the appeal. The settlement under the Vivad Se Vishwas Scheme was duly complied with by the assessee.

The assessee filed an appeal against an order of the CIT(A). The Karta of the assessee sought to withdraw the appeal as the dispute was settled under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether an appeal can be withdrawn if the dispute has been settled under the Vivad Se Vishwas Act, 2020.

Anand Kothari HUF vs I.T.O., Ward-34(2) | ITAT Kolkata 2021

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

Before: SHRI P.M. JAGTAP, HON’BLE VICE-(KZ) &

order : August 27, 2021 O R D E R MS. MADHUMITA ROY, JM: This appeal filed by the assessee is directed against order of ld. Commissioner of Income Tax (Appeals)- 10, Kolkata dated 29.11.2019.

In this case, the Karta of the assessee has moved an application seeking withdrawal of this appeal on the ground that he 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 (A.Y. 2015-16) Anand Kothari HUF 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 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Scheme, 2020, the permission as sought by the assessee is granted and this appeal of the assessee is dismissed as withdrawn.

In the result, the appeal of the assessee is dismissed as withdrawn.

ANAND KOTHARI HUF,KOLKATA vs. I.T.O.,WARD-34(2), KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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