What did the Tribunal hold?

The Tribunal granted the assessee's application for withdrawal of the appeal. This was based on the assessee's decision to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020.

The assessee filed an appeal against an order of the CIT(A) for AY 2009-2010. The assessee subsequently sought to withdraw the appeal.

What were the issues?

Whether the assessee's appeal should be withdrawn due to settlement under the Vivad Se Vishwas Scheme.

Manish Kumar Kishorpuria vs I.T.O., Ward-37(2) | ITAT Kolkata 2021

Income Tax Appellate Tribunal, KOLKATA ‘C(SMC

Before: Shri P.M. Jagtap, Vice-

This appeal filed by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)-11, Kolkata dated 25.06.2019.

In this case, the assessee has moved an application dated 02.08.2021 seeking withdrawal of this appeal on the ground that he has decided to settle the dispute involved in the said appeal under the Direct Tax Vivad Se Vishwas Act, 2020. The assessee has duly filed the declarations in Form No. 1 and Form No. 2 and the Designated Authority has issued the certificate in Form No. 3 as per Section 5(1) of the Scheme accepting the assessee’s declaration under the same Scheme.

Keeping in view these facts and circumstances of the case including especially the fact that the assessee has duly complied with the necessary requirements under Vivad Se Vishwas Scheme, 2020, the permission as sought by the assessee is granted and this appeal of the assessee is dismissed as withdrawn.

In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open Court on August 13, 2021. Sd/- (P.M. Jagtap) Vice-President Kolkata, the 13th day of August, 2021 Copies to : (1) Manish Kumar Kishorpuria, Room No. 206, 2nd Floor, Diamond Prestige, 41A, AJC Bose Road, Kolkata-700017 (2) Income Tax Officer, Ward-37(2), Kolkata, 3, Government Place, Kolkata-700001

MANISH KUMAR KISHORPURIA,KOLKATA vs. I.T.O.,WARD-37(2), KOLKATA

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