What did the Tribunal hold?

The tribunal accepted the assessee's application for withdrawal, noting that the assessee had availed the Vivad Se Vishwas Scheme, 2020, and received Form No. 3. Consequently, the appeal was dismissed as withdrawn.

The assessee filed an appeal before the ITAT against the order of the CIT(A) for Assessment Year 2015-16. During the appeal proceedings, the assessee submitted an application requesting to withdraw the appeal.

What were the issues?

Whether an appeal filed before the ITAT can be withdrawn by the assessee after opting for the Vivad Se Vishwas Scheme, 2020.

Ashok Kumar Chhalani, Solapur vs I.T.O., Ward-34(2) | 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: None, 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) – 10, Kolkata, (hereinafter the “ld.CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 30/05/2019, for the Assessment Year 2015-16.

The ld. Counsel for the assessee has filed an application dt. 20/01/2021, seeking withdrawal of this appeal as he has availed Vivad Se Vishwas Scheme, 2020. The ld. Pr. CIT, has issued From No.

3. In view of the same, we accept the application of the assessee and dismiss the appeal as withdrawn.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: 2015-16 Ashok Kumar Chhalani Copy of the order forwarded to: 1. Ashok Kumar Chhalani H.No. 1847, New Pachha Road Punjal Ground Akkalkot Road Solapur Maharashtra – 413005 2. Income Tax Officer, Ward – 34(2), Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata.

ASHOK KUMAR CHHALANI,SOLAPUR vs. I.T.O.,WARD-34(2), KOLKATA

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