What did the Tribunal hold?

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 The appeal was dismissed as withdrawn by the Tribunal.

The assessee filed an appeal before the Income Tax Appellate Tribunal. The assessee subsequently filed an application seeking withdrawal of the appeal.

What were the issues?

The primary issue was whether the assessee could withdraw their appeal after opting for the Vivad Se Vishwas Act, 2020.

Agarwal Jewels & Gems Pvt. Ltd. vs ITO | ITAT Kolkata 2021

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

Before: Sri J. Sudhakar Reddy & Sri Sanjay Garg

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA (Virtual Court) (Before Sri J. Sudhakar Reddy, Accountant Member & Sri Sanjay Garg, Judicial Member) I.T.A. No.: 597/Kol/2018 Assessment Year: 2008-09 Agarwal Jewels & Gems Pvt. Ltd......………………..…......................................................Appellant [PAN: AAGCA 6028 H] Vs. ITO, Ward-8(1), 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 5th, 2021 Date of pronouncing the order : February 10th, 2021 ORDER Per Bench:

The assessee has filed application vide letter dated 23.01.2021 seeking permission for withdrawal of his appeal pending before the Tribunal, for the reason that he has opted for the scheme under “Vivad Se Vishwas Act, 2020”.

AGARWAL JEWELS & GEMS PVT. LTD.,KOLKATA vs. ITO, WARD - 8(1), KOLKATA, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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