What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.

The assessee filed an appeal before the ITAT for AY 2014-15. The assessee later filed an application to withdraw the appeal as they had opted for the Direct Tax Vivad Se Vishwas Act and Form 3 was issued.

What were the issues?

Whether the assessee can withdraw an appeal filed before the ITAT due to opting for the Vivad Se Vishwas scheme.

Shri Arvind Lalwani vs I.T.O., Ward-34(2) | ITAT Kolkata 2021

Income Tax Appellate Tribunal, “A(SMC

Before: Shri A. T. Varkey, JM]

Pronounced: 27.04.2021

ORDER This is an appeal preferred by the assessee against the order of Ld. CIT(A)-10, Kolkata dated 27.05.2019 for AY 2014-15.

None appeared on behalf of the assessee. However, an application dated 20.04.2021 on behalf of the assessee has been placed on record wherein the assessee has submitted that the assessee wants to withdraw this appeal since assessee had filed Form 1 and 2 under the Direct Tax Vivad Se Vishwas Act in respect of this appeal and the competent authority has issued form no.

3. Therefore, taking into consideration the fact that since the assessee has opted for the Scheme for the AY 2014-15 and Form 3 has been issued by the Department which is placed on file, I allow the assessee to withdraw the impugned appeal

In the result, the appeal of assessee is dismissed as withdrawn.

Order is pronounced in the open court.

Sd/- (Aby. T. Varkey) Judicial Member Dated : 27th April, 2021 JD(Sr.P.S.)

Shri Arvind Lalwani, AY 2014-15 Copy of the order forwarded to: Appellant – Shri Arvind Lalwani, 121, Netaji Subhas Road, 4th floor, 1. Room No. 38, Kolkata-700 001. 2 Respondent – ITO, Ward-34(2), Kolkata 3. CIT(A)-10, Kolkata. (sent through e-mal) 4. CIT , Kolkata 5. DR, ITAT, Kolkata. (sent through e-mal)

SHRI ARVIND LALWANI,KOLKATA vs. I.T.O.,WARD-34(2), KOLKATA

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What were the facts?

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