What did the Tribunal hold?

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 The appeal was dismissed as withdrawn.

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Whether an appeal can be withdrawn by the assessee after availing the 'Vivad Se Vishwas Act, 2020' scheme.

Sushila Devi Chowdhary, Howrah vs I.T.O., Ward-46(3) | ITAT Kolkata 2021

Income Tax Appellate Tribunal, KOLKATA ‘A’ BENCH, KOLKATA

Before: SRI J. SUDHAKAR REDDY, HON’BLE & SRI ABY T. VARKEY, HON’BLE]

PER BENCH: The assessee seeks permission of this Bench to withdraw her appeal in Se Vishwas Act, 2020” vide her application dated 13.02.2021. 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”.

We accept this application of the assessee and dismiss this appeal as withdrawn. Kolkata, the 25th day of February, 2021.

Sd/- Sd/- [Aby T. Varkey] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated : 25.02.2021 SC, Sr. P.S.

Smt. Smt. Sushila Devi Chowdhary Asse Assessment Year: 2015-16 Copy of the order forwarded to:

1. 1. Smt. Sushila Devi Chowdhary, 253/9, Netaji Subhash Road, Howrah Sushila Devi Chowdhary, 253/9, Netaji Subhash Road, Howrah – 711 101. 711 101.

2. ITO, Ward – 46(3), Kolkata. 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata. 5. CIT(DR), Kolkata Benches, Kolkata.

SUSHILA DEVI CHOWDHARY,HOWRAH vs. I.T.O.,WARD-46(3), KOLKATA

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