What did the Tribunal hold?

The Tribunal granted the assessee's request to withdraw the appeal. The settlement under the Vivad Se Vishwas Act was duly complied with by the assessee.

The assessee filed an appeal against the order of the CIT(A). The assessee later sought to withdraw the appeal as they had opted to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the assessee is permitted to withdraw the appeal due to settlement under the Vivad Se Vishwas Act.

Smt. Roopa A Shah vs I.T.O., Ward-36(1) | 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)-10, Kolkata dated 27.05.2019.

In this case, Shri A.K. Gupta, Authorised Representative of the assessee has moved an application dated 03.08.2021 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. Payment of tax was supported by documentary evidence on record.

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as sought by the Authorized Representative of the assessee is granted and this appeal of the assessee is dismissed as withdrawn.

In the result, the appeal filed by the assessee is dismissed as withdrawn.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 04, 2021. Sd/- (P.M. Jagtap) Vice-President Kolkata, the 4th day of August, 2021 Copies to : (1) Smt. Roopa A. Shah, 38/1, Panditya Road, Kolkata-700029 (2) Income Tax Officer, Ward-36(1), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, Kolkata-700107

SMT. ROOPA A SHAH,KOLKATA vs. I.T.O.,WARD-36(1), KOLKATA

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