What did the Tribunal hold?

The tribunal accepted the assessee's application to withdraw the appeal. The appeal was dismissed as withdrawn.

The assessee filed an appeal for assessment year 2015-16 against an order passed under section 143(3) of the Income-tax Act. The assessee sought to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw an appeal after opting for the Vivad Se Vishwas scheme.

Manju Devi Mall vs A.C.I.T, Circle-33 | ITAT Kolkata 2021

Income Tax Appellate Tribunal, KOLKATA BENCH “B-SMC” KOLKATA

Before: Shri S. S. Godara

आदेश /O R D E R Shri S.S. Godara, JM:

This assessee’s appeal for assessment year 2015-16 arises against the CIT (Appeals), 09, Kolkata’s order dated 28-03-2019 passed in case No. 336/CIT(A)- 9/Cir-33/2017-18/Kol involving proceedings u/s 143(3) of the Income-tax Act, 1961 in short the ‘Act’). I have heard the Ld.DR. Case file perused.

At the outset, it is noticed that the assessee seeks permission from this Bench to withdraw its appeal ( Se Vishwas Act, 2020” vide her application dated Nil. The assessee stated that it has been granted certificate by the designated authority in Form No.3 under the provisions of “Vivad Se Vishwas Act, 2020.

In view of above, I accept this application of assessee and dismiss this appeal as withdrawn.

Manju Devi Mall . Page 2 4. In the result, the appeal of the assessee is dismissed in above terms. Order pronounced in open court on 13-04-2021

MANJU DEVI MALL,KOLKATA vs. A.C.I.T,CIRCLE-33, 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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