What did the Tribunal hold?

The tribunal accepted the assessee's application to withdraw the appeal. The appeal was dismissed as withdrawn due to the assessee availing the Vivad Se Vishwas scheme.

The assessee filed an appeal before the ITAT. The assessee subsequently applied to withdraw the appeal as they had opted for the "Vivad Se Vishwas Act, 2020" scheme.

What were the issues?

Whether the assessee is entitled to withdraw their appeal after opting for the Vivad Se Vishwas scheme.

Rajesh Sanghvi HUF vs I.T.O., Ward-36(1) | ITAT Kolkata 2021

Income Tax Appellate Tribunal, KOLKATA BENCH ‘(C

Before: SHRI J. SUDHAKAR REDDY, HON’BLE & SHRI A.T. VARKEY, HON’BLE]

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘(C)’, KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY, HON’BLE ACCOUNTANT MEMBER & SHRI A.T. VARKEY, HON’BLE JUDICIAL MEMBER] Assessment Year: 2011-12 Rajesh Sanghvi HUF.............................................................................................................Appellant 40, N.S. Road, Kolkata – 700 001. [PAN: AAHHR 4326 R] Vs ITO, Ward – 36(1), Kolkata...................………………………………………......................Respondent Appearances by: None appearing on behalf of the Assessee. Shri Jayanta Khanra, JCIT appearing on behalf of the Revenue. Date of concluding the hearing : February 19th, 2021 Date of pronouncing the order : February 25th, 2021 ORDER PER BENCH:

The assessee seeks permission of this Bench to withdraw his appeal in Se Vishwas Act, 2020” vide his application dated 10.02.2021. 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”.

We accept this application of the assessee and dismiss this appeal as withdrawn. Order Pronounced in the Open Court on 25th February, 2021.

RAJESH SANGHVI HUF,KOLKATA vs. I.T.O.,WARD-36(1), KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments