What did the Tribunal hold?

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 The appeal was consequently dismissed as withdrawn.

The assessee filed an appeal before the ITAT and subsequently applied to withdraw it. This withdrawal was sought because the assessee had availed the benefits of the Vivad Se Vishwas Act, 2020.

What were the issues?

The primary issue was whether the assessee's appeal could be withdrawn due to their participation in the Vivad Se Vishwas scheme.

Saroj Bachhawat vs A.C.I.T., Circle-31 | 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: 2010-11 Saroj Bachhawat....………………..…....................................................................................Appellant [PAN: ADJPB 0879 Q] Vs. ACIT, Circle-31, Kolkata................................................................................................Respondent Appearances by: None appeared on behalf of the Assessee. Sh. Jayanta Khanra, JCIT, appeared on behalf of the Revenue. Date of concluding the hearing : March 5th, 2021 Date of pronouncing the order : March 10th, 2021 ORDER Per Bench:

The assessee seeks permission of this Bench to withdraw his appeal in Se Vishwas Act, 2020” vide his application dated 19.02.2021. The assessee states that he has been granted certificate by the designated authority in Form No.-3 under the provisions of “Vivad Se Vishwas Act, 2020”.

SAROJ BACHHAWAT,KOLKATA vs. A.C.I.T.,CIRCLE-31, KOLKATA

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What were the facts?

What were the issues?

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