What did the Tribunal hold?

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 Consequently, the appeal filed by the assessee was dismissed as withdrawn.

The assessee sought permission to withdraw her appeal before the ITAT. This was because she had availed the benefits of the Vivad Se Vishwas Act, 2020, and had received 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Whether an appeal can be withdrawn by the assessee upon availing the Vivad Se Vishwas scheme.

Madhuri Lakshmi Mallipudi, Howrah vs I.T.O., Ward-47(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: 2014-15 Madhuri Lakshmi Mallipudi....………………..…...............................................................Appellant [PAN: AKEPM 3372 P] Vs. ITO, Ward-47(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 her appeal in Se Vishwas Act, 2020” vide her application dated 12.02.2021. 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”.

MADHURI LAKSHMI MALLIPUDI,HOWRAH vs. I.T.O.,WARD-47(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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