What did the Tribunal hold?

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 The appeal was dismissed as withdrawn by the Tribunal.

The assessee filed an appeal before the ITAT. The assessee subsequently applied to withdraw the appeal as it had opted for the 'Vivad Se Vishwas Act, 2020' scheme. A certificate under the scheme was granted to the assessee.

What were the issues?

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

M/S. Poddar Business Pvt. Ltd. vs DCIT | ITAT Kolkata 2021

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

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

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA (Virtual Court) (Before Sri J. Sudhakar Reddy, Accountant Member & Sri Aby T. Varkey, Judicial Member) Assessment Year: 2012-13 M/s. Poddar Business Pvt. Ltd.....………………..…..........................................................Appellant [PAN: AACCA 2587 R] Vs. DCIT, Circle-9(2), 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 : March 12th, 2021 Date of pronouncing the order : March 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 26.02.2021. 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. PODDAR BUSINESS PVT. LTD.,KOLKATA vs. DCIT, CIRCLE - 9(2), KOLKATA, 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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