What did the Tribunal hold?

The Tribunal accepted the assessee's application for withdrawal of the appeal. The appeal was dismissed as withdrawn by the Tribunal.

The assessee filed an appeal before the ITAT. The assessee subsequently applied to withdraw the appeal, stating they had availed the benefits of the Vivad Se Vishwas Act, 2020. A certificate under the Act was granted to the assessee.

What were the issues?

Whether the assessee is entitled to withdraw their appeal before the ITAT after opting for the Vivad Se Vishwas scheme.

Kiran Kandol vs I.T.O.Ward-35(3) | ITAT Kolkata 2021

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

Before: Sri J. Sudhakar Reddy & Sri Aby T. Varkey

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA (Virtual Court) (Before Sri J. Sudhakar Reddy, Accountant Member & Sri Aby T. Varkey, Judicial Member) Assessment Year: 2014-15 Kiran Kandoi.......………………..…........................................................................................Appellant [PAN: AFTPK 7100 B] Vs. ITO, Ward-35(3), Kolkata............................................................................................Respondent Appearances by: None appeared on behalf of the Assessee. Sh. Jayanta Khanra, JCIT, appeared on behalf of the Revenue. Date of concluding the hearing : April 16th, 2021 Date of pronouncing the order : April 16th, 2021 ORDER Per Bench:

The assessee seeks permission of this Bench to withdraw her appeal in Se Vishwas Act, 2020” vide her application dated 05.04.2021. The assessee states that she has been granted certificate by the designated authority in Form No.-3 under the provisions of “Vivad Se Vishwas Act, 2020”.

KIRAN KANDOL,KOLKATA vs. I.T.O.WARD-35(3), KOLKATA

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What were the facts?

What were the issues?

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