What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn by the Tribunal.

The assessee filed an appeal before the ITAT. Subsequently, the assessee applied for withdrawal of the appeal, stating they had opted for the Vivad Se Vishwas Scheme, 2020. The Assessing Officer did not object to the withdrawal.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Vikash Agarwal, Asansol vs ACIT | ITAT Kolkata 2021

Income Tax Appellate Tribunal, KOLKATA BENCH “SMC” KOLKATA

Before: Shri SANJAY GARG

This is an appeal filed by the Assessee against the order of the Commissioner of Income-tax (Appeals), Asansol dated 10.09.2020. 2. None has put in appearance on behalf of the assessee despite notice.

Assessee has furnished an application for withdrawal of the appeal stating therein as under:- “Sub: Withdrawal of Appeal in case of our client, Sri, Vikash Agarwal for appeal filed on 14-1—2-2- for the A.Y. 2011-2012, PAN-ADLPA1951A, Request.Reg. With due respect we would like to inform your goodself that, I have filed appeal on 14-10-2020 vide Appeal No. ITA No.533/KOL/2020, Bench-A(SMC) before the Honorable ITAT, Kolkata pertaining to A.Y. 2011-2012. ITA No.533/Kol/2020 A.Y.2011-12 Vikash Agarwal Vs. ACIT, Cir-1, ASL Page 2 In this regard I would like to inform that, I have opted for Vivad Se Vishwas Scheme, 2020 and have e-filed the necessary forms (Form 1 & 2) on 16-12-2020 and Form 3 has been issued by the Ld. PCIT, Asansol on 22-12-2020. Copy of the forms is attached herewith for your kind reference. This scheme will help me as well the Government to minimize the appeals pending before different forums and also will reduce the litigations. For this purpose, I am hereby withdrawing the afore-mentioned appeal. Hence, I request before your goodself to kindly accept my withdrawal of appeal and acknowledge the receipt. I would also request your goodself to kindly do the needful at your earliest convenience and for this act of kindness I shall be ever obliged. Thanking you, Yours faithfully, Abhijit Banerjee”

The Ld. DR did not object if appeal of the assessee is dismissed as withdrawn.

In view of the above the appeal of the assessee is dismissed as withdrawn.

In the result, appeal of the assessee is dismissed. Order pronounced in open court on 08/02/2021 (Sanjay Garg) Judicial Member *Dkp/Sr.PS "दनांकः- 08/02/2021 कोलकाता आदेश क" ""त"ल"प अ"े"षत / Copy of Order Forwarded to:- 1. अपीलाथ"/Appellant-Vikash Agarwal C/o Raj Kr. Agarwal Shantikunj, Hillview Park(N) P.O. Asansols, Dist. Paschim Bardhaman

""यथ"/Respondent-ACIT, Ciri-1, Sahana Apartment, Chelidanga, Asansol-713304 3. संबं%धत आयकर आयु'त / Concerned CIT 4. आयकर आयु'त- अपील / CIT (A)

(वभागीय "+त+न%ध, आयकर अपील"य अ%धकरण कोलकाता / DR, ITAT, Kolkata 6. गाड- फाइल / Guard file. By order/आदेश से, // सहायक पंजीकार आयकर अपील"य अ%धकरण, कोलकाता ।

VIKASH AGARWAL,ASANSOL vs. ACIT, CIR.1, ASANSOL

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