What did the Tribunal hold?

The Tribunal granted the assessee's application for withdrawal. The appeal was dismissed as withdrawn due to compliance with the Vivad Se Vishwas Scheme.

The assessee filed an appeal before the ITAT. The assessee subsequently applied for withdrawal of the appeal, stating a decision to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether an appeal can be withdrawn by the assessee to settle the dispute under the Vivad Se Vishwas Act, 2020.

Manisha Gupta vs A.C.I.T., Circle-61 | ITAT Kolkata 2021

Income Tax Appellate Tribunal, ‘A(SMC

Before: Shri Satbeer Singh Godara

This appeal filed by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)-19, Kolkata dated 29.07.2019.

In this case, the assessee has moved an application seeking withdrawal of this appeal on the ground that she 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 same Scheme.

Keeping in view these facts and circumstances of the case including especially the fact that the assessee has duly complied with the necessary Assessment Year: 2014-2015 Manisha Gupta 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Scheme, 2020, the permission as sought by the assessee is granted and this appeal of the assessee is dismissed as withdrawn.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open Court on April 16, 2021.

MANISHA GUPTA,KOLKATA vs. A.C.I.T.,CIRCLE-61, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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