What did the Tribunal hold?

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 The appeal was consequently dismissed as withdrawn.

The assessee sought permission to withdraw her appeal before the ITAT. This was due to her availing the benefits of the Vivad Se Vishwas Act, 2020, and obtaining a certificate from the designated authority.

What were the issues?

Whether an appeal can be withdrawn by the assessee upon availing the Vivad Se Vishwas scheme.

Shri Atul Kamdar vs A.C.I.T., Circle-34 | ITAT Kolkata 2021

Income Tax Appellate Tribunal, KOLKATA Bench “B”, Kolkata

Before: Shri J.Sudhakar Reddy & Shri A.T. Varkey

I.T.A. No.96/Kol/2019 Assessment Year: 2015-16 Smt. Priyanka Surana IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA Bench “B”, Kolkata Before Shri J.Sudhakar Reddy, Accountant Member & Shri A.T. Varkey, Judicial Member Assessment Year: 2015-16 Smt. Priyanka Surana,........................................................................ ..Appellant C/o. Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite 213, 2nd Floor, Kolkata – 700 069. [PAN: AXKPS 9812 K] -Vs.- Income Tax Officer Ward-22(4),Kolkata...........................................Respondent . Appearances by: None, appeared on behalf of the Assessee. Shri Jayanta Khanra, JCIT, appeared on behalf of the Revenue. Date of concluding the hearing : February 19t h, 2021 Date of pronouncing the order : February 25t h, 2021 O R D E R PER BENCH:-

The assessee seeks permission of this Bench to withdraw her appeal in as she has availed the scheme under “Vivad Se Vishwas Act, 2020” vide her application dated 10.02.2021. 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We accept this application of the assessee and dismiss this appeal as withdrawn. Order pronounced in the open Court on 25.02.2021.

SHRI ATUL KAMDAR,KOLKATA vs. A.C.I.T.,CIRCLE-34, KOLKATA

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