What did the Tribunal hold?

The Tribunal accepted the assessee's application for withdrawal. The appeal was dismissed as withdrawn based on the assessee's participation in the Vivad Se Vishwas scheme.

The assessee filed an appeal before the ITAT. The assessee subsequently applied to withdraw the appeal as she had availed the 'Vivad Se Vishwas Act, 2020' scheme.

What were the issues?

Whether an appeal can be withdrawn by the assessee due to availing the Vivad Se Vishwas scheme.

Smt. Nutan Dugar vs I.T.O., Ward-2(1) | 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: 2015-16 Smt. Nutan Dugar....………………..…..................................................................................Appellant [PAN: ADYPD 8506 D] Vs. ITO, Ward-2(1), 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 her appeal in Se Vishwas Act, 2020” vide her application dated 25.02.2021. The assessee states that she has been granted certificate by the designated authority in Form No.-3 under the provisions of “Vivad Se Vishwas Act, 2020”.

SMT. NUTAN DUGAR,KOLKATA vs. I.T.O.,WARD-2(1), 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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