What did the Tribunal hold?

The Tribunal accepted the assessee's application for withdrawal. The appeal was dismissed as withdrawn in light of the assessee opting for the Vivad Se Vishwas scheme.

The assessee sought to withdraw its appeal for assessment year 2015-16. This was because the assessee opted to avail the scheme under the Vivad Se Vishwas Act, 2020, and had obtained a certificate from the designated authority.

What were the issues?

Whether the assessee's appeal should be dismissed as withdrawn due to opting for the Vivad Se Vishwas Act, 2020.

Ruchi Mall vs A.C.I.T., Circle-33, `Kolkata | ITAT Kolkata 2021

Income Tax Appellate Tribunal, KOLKATA BENCH “C-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. 344/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 08-04-2021. 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In view of above, I accept this application of assessee and dismiss this appeal as withdrawn.

Ruchi 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

RUCHI MALL,KOLKATA vs. A.C.I.T.,CIRCLE-33, `KOLKATA

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