What did the Tribunal hold?

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 The appeal was dismissed as withdrawn.

The assessee filed an appeal before the ITAT. The assessee later filed an application to withdraw the appeal.

What were the issues?

Whether the appeal should be withdrawn by the assessee due to availing the Vivad Se Vishwas Scheme.

DCIT vs Shri Suresh Chand Bansal | ITAT Kolkata 2021

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

Before: Shri J. Sudhakar Reddy, Hon’ble & Shri Sanjay Garg, Hon’ble]

Appearances by: Shri Subash Agarwal, Advocate, appeared on behalf of the assessee. Shri Jayanta Khanra, JCIT, D/R. appearing on behalf of the Revenue. Date of concluding the hearing : February 5th, 2021 Date of pronouncing the order : February 10th, 2021 ORDER Per Bench :- This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals) – 1, Kolkata, (hereinafter the “ld.CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 13/03/2019 for the Assessment Year 2013-14.

The ld. Counsel for the assessee has filed an application dt. 06/01/2021, seeking withdrawal of this appeal as he has availed Vivad Se Vishwas Scheme, 2020. In view of the same, we accept the application of the assessee and dismiss the appeal as withdrawn.

In the result, appeal of the assessee is dismissed.

Kolkata, the 10th day of February, 2021 Sd/- Sd/- [Sanjay Garg] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated : 10.02.2021 {SC SPS}

Assessment Year: 2013-14 Shri Suresh Chand Bansal Copy of the order forwarded to: 1. Shri Suresh Chand Bansal 1/1A, Biplab Anukul Chandra Street 5th Floor Chandni Chowk Kolkata – 700 072 2. Deputy Commissioner of Income Tax, Circle-3(1), Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata.

D.C.I.T.,CIRCLE-3(1), KOLKATA vs. SHRI SURESH CHAND BANSAL, KOLKATA

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