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 The appeal was dismissed as withdrawn.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, stating they had availed the 'Vivad Se Vishwas Act, 2020' scheme.

What were the issues?

Whether the assessee's appeal should be withdrawn due to availing the Vivad Se Vishwas scheme.

M/S Naresh Anchalia HUF vs I.T.O., Ward-32(4) | ITAT Kolkata 2021

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

Before: Sri J. Sudhakar Reddy & Sri Aby T. Varkey

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member & Sri Aby T. Varkey, Judicial Member) Assessment Year: 2015-16 M/s. Naresh Anchalia, HUF....………………..….................................................................Appellant [PAN: AABHN 8284 N] Vs. ITO, Ward-32(4), 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 : February 19th, 2021 Date of pronouncing the order : February 24th, 2021 ORDER Per Bench:

The assessee seeks permission of this Bench to withdraw its appeal in Se Vishwas Act, 2020” vide its application dated 12.02.2021. The assessee states that it has been granted certificate by the designated authority in Form No.-3 under the provisions of “Vivad Se Vishwas Act, 2020”.

M/S NARESH ANCHALIA HUF,KOLKATA vs. I.T.O.,WARD-32(4), 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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