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 The appeal was dismissed as withdrawn.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 before the ITAT for the assessment year 2015-16. The assessee subsequently sought permission to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee's appeal could be withdrawn due to opting for the Vivad Se Vishwas scheme.

Neelam Nahata vs I.T.O., Ward-50(4) | ITAT Kolkata 2021

Income Tax Appellate Tribunal, KOLKATA BENCH “B” KOLKATA

Before: Shri Sudhakar ReddyShri Aby. T. Varkey

आदेश /O R D E R Per Bench This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income-tax (Appeals), 15, Kolkata dated 28-11-2019 for the assessment year 2015-16.

At the outset, it is noticed that the assessee seeks permission from this Bench to withdraw its appeal (ITA No. 157/Kol/2019) as it has opted to avail the scheme under “Viviad Se Vishwas ” vide its application dated 2nd Feb., 2021. The assessee stated that it has been granted certificate by the designated authority in Form Nos. 1 & 2 to this effect under the “Vivad Se Vishwas Act, 2020/ Vivad Se Vishwas Scheme (VSVS-20).

Neelam Nahata Page 2 3. In view of above, we accept this application of assessee and dismiss this appeal of assessee as withdrawn. 4. In the result, the appeal of the assessee is dismissed. Order pronounced in open court on 06-04-2021

NEELAM NAHATA,KOLKATA vs. I.T.O.,WARD-50(4), KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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