What did the Tribunal hold?

The Tribunal granted the assessee's request for withdrawal. The appeal was dismissed as withdrawn after the assessee complied with the requirements of the Vivad Se Vishwas Scheme.

The assessee filed an appeal against the CIT(A)'s order. The assessee subsequently sought to withdraw the appeal to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the assessee can withdraw an appeal to settle the dispute under the Vivad Se Vishwas Act, 2020.

Sunita Sarda vs I.T.O., Ward-36(2) | ITAT Kolkata 2021

Income Tax Appellate Tribunal, KOLKATA BENCH ‘(SMC

Before: SHRI P.M. JAGTAP, HON’BLE(KZ)]

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘(SMC)’, KOLKATA [BEFORE SHRI P.M. JAGTAP, HON’BLE VICE PRESIDENT (KZ)] [THROUGH VIRTUAL COURT] Assessment Year: 2013-14 Smt. Sunita Sarda..................................................................................................................Appellant M/s. Universal Mercantile Traders, 23A Netaji Subhas Road, 10th Floor, Room No. 11, Kolkata – 700 001. [PAN: ASHPS 9463 Q] Vs ITO, Ward – 36(2), Kolkata...................………………………………………......................Respondent Appearances by: None appearing on behalf of the Assessee. Smt. Ranu Biswas, Addl. CIT, Sr. DR appearing on behalf of the Revenue. Date of concluding the hearing : February 25, 2021 Date of pronouncing the order : February 25, 2021 ORDER

This appeal filed by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)-10, Kolkata dated 28.06.2019.

In this case, the ld. counsel for the assessee has moved an application dated 17.02.2021 seeking withdrawal of this appeal on the ground that she has decided to settle the dispute involved in the said appeal under the Direct Tax Vivad Se Vishwas Act, 2020. The assessee has duly filed the declarations in Form No. 1 and Form No. 2 and the Designated Authority has issued the certificate in Form No. 3 as per Section 5(1) of the Scheme accepting the assessee’s declaration under the same Scheme.

2 Sarda/Kol/2019 Assessment Year: 2013-14 Smt. Sunita Sarda 3. Keeping in view these facts and circumstances of the case including especially the fact that the assessee has duly complied with the necessary requirements under Vivad Se Vishwas Scheme, 2020, the permission as sought by the assessee is granted and this appeal of the assessee is dismissed as withdrawn.

In the result, the appeal of the assessee is dismissed as withdrawn. Order Pronounced in the Open Court on 25th February, 2021.

SUNITA SARDA,KOLKATA vs. I.T.O.,WARD-36(2), KOLKATA

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