What did the Tribunal hold?

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 Consequently, the appeal filed by the assessee was dismissed as withdrawn.

The assessee sought permission to withdraw its appeal before the ITAT. This was because the assessee had opted for the 'Vivad Se Vishwas Act, 2020' scheme and received a certificate from the designated authority.

What were the issues?

The primary issue was whether the assessee could withdraw its appeal after opting for the Vivad Se Vishwas scheme.

M/S. Oberoi Hotels Pvt. Ltd. vs DCIT | 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: 2008-09 Oberoi Hotels Private Limited.....………………..…..........................................................Appellant [PAN: AAACO 3408 K] Vs. DCIT, Circle-8(2), Kolkata............................................................................................Respondent Appearances by: None appeared on behalf of the Assessee. Sh. Supriyo Paul, Addl. CIT, appeared on behalf of the Revenue. Date of concluding the hearing : February 25th, 2021 Date of pronouncing the order : March 10th, 2021 ORDER Per Bench:

The assessee seeks permission of this Bench to withdraw its appeal in Se Vishwas Act, 2020” vide its application dated 22.02.2021. The assessee states that it has been granted certificate by the designated authority in Form No.-3 under the provisions of “Vivad Se Vishwas Act, 2020”.

M/S. OBEROI HOTELS PVT. LTD.,KOLKATA vs. DCIT, CIRCLE - 8(2), KOLKATA, 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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