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 the CIT(A)'s order. The assessee subsequently filed an application seeking withdrawal of the appeal.

What were the issues?

Whether the appeal should be withdrawn due to settlement under the Vivad Se Vishwas Act. The assessee's compliance with the scheme's requirements.

Vivek Saraf vs I.T.O., Ward-63(4) | ITAT Kolkata 2021

Income Tax Appellate Tribunal, KOLKATA BENCH ‘(SMC

Before: SHRI P.M. JAGTAP, HON’BLE(KZ)]

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘(SMC)’, KOLKATA [BEFORE SHRI P.M. JAGTAP, HON’BLE VICE PRESIDENT (KZ)] [THROUGH VIRTUAL COURT] Assessment Year: 2014-15 Vivek Saraf..............................................................................................................................Appellant Flat No. 4F, 4th Floor, 34, Ballygunge Circular Road, Kolkata – 700 019. [PAN: AKOPS 4033 K] Vs ITO, Ward – 63(4), Kolkata...................………………….................................................Respondent Appearances by: None appearing on behalf of the Assessee. Shri Jayanta Khanra, JCIT, Sr. DR appearing on behalf of the Revenue. Date of concluding the hearing : May 07, 2021 Date of pronouncing the order : May 07, 2021 ORDER

This appeal filed by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)-19, Kolkata dated 16.11.2018.

In this case, the ld. counsel for the assessee has moved an application dated 26.04.2021 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 Form No. 3 as per Section 5(1) of the Scheme accepting the assessee’s declaration under the said Scheme.

Assessment Year: 20114-15 Vivek Saraf 3. 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Scheme, 2020, the permission as sought by the assessee is granted and this appeal of the assessee is dismissed as withdrawn.

In the result, the appeal of the assessee is dismissed as withdrawn. Order Pronounced in the Open Court on 7th May, 2021.

VIVEK SARAF,KOLKATA vs. I.T.O.,WARD-63(4), KOLKATA

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