SHRI BISHWANATH MODI,KOLKATA vs. ITO, WARD - 50(3), KOLKATA
What did the Tribunal hold?
The Tribunal accepted the assessee's application to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn.
What were the facts?
The assessee sought to withdraw their appeal before the ITAT. This withdrawal was requested because the assessee had opted for the 'Vivad Se Vishwas Act, 2020' scheme. The assessee had also received a certificate from the designated authority under this scheme.
What were the issues?
The primary issue was whether the assessee's appeal could be withdrawn due to their participation in the Vivad Se Vishwas scheme.
Which sections of the Income-tax Act were involved?
Vivad Se Vishwas Act, 2020
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, KOLKATA ‘B’ BENCH KOLKATA
Before: SHRI J. SUDHAKAR REDDY, HON’BLE & SHRI A.T. VARKEY, HON’BLE]
order : April 16th, 2021 ORDER PER BENCH: The assessee seeks permission of this Bench to withdraw his appeal in as he has availed the scheme under “Vivad Se Vishwas Act, 2020”. The assessee states that he has been granted certificate by the designated authority in Form No.-3 under the provisions of “Vivad Se Vishwas Act, 2020”. 2. We accept this application of the assessee and dismiss this appeal as withdrawn. Order Pronounced in the Open Court on 16th April, 2021.
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