What did the Tribunal hold?

The tribunal allowed the assessee to withdraw the appeal. The appeal was dismissed as withdrawn in light of the settlement under the Vivad Se Vishwas Scheme.

The assessee filed an appeal against the order of the CIT(A). The assessee subsequently informed the tribunal that she had received Form 3 under the Vivad Se Vishwas Scheme, indicating resolution of the dispute.

What were the issues?

Whether the appeal should be withdrawn due to settlement under the Vivad Se Vishwas Scheme.

Vandana Maheshwari vs I.T.O., Ward-49(2) | ITAT Kolkata 2021

Income Tax Appellate Tribunal, “(SMC

Before: Hon’ble Shri A. T. Varkey, JM]

Pronounced: 20.07.2021

This is an appeal preferred by the assessee against the order of Ld. CIT(A)-15, Kolkata dated 15.07.2019 for Assessment year 2013-14.

At the outset, I note that there is a letter from the assessee stating that she has already received Form number 3 from the competent authority pursuant to her filing of Form nos. 1 and 2 as per the scheme envisaged in the Direct Tax Vivad Se Viswas Scheme, 2020 (hereinafter, the ‘scheme’). In the light of the aforesaid fact, I allow the assessee to withdraw the appeal.

In the result, the appeal of the assessee is dismissed as withdrawn. Order is pronounced in the open court on 20th July, 2021.

Sd/- (A. T. Varkey) Judicial Member Dated: 20th July, 2021 SB, Sr. Ps

Vandana Maheshwari., AY 2013-14 Copy of the order forwarded to: Appellant – Vandana Maheshwari, 43, Cotton Street, 2nd Floor, Jeera 1. Kothi, Kolkata-700007. Respondent –. ITO, Ward-49(2), Kolkata. 2 3. CIT(A)-15, Kolkata. (sent through e-mail)

CIT , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail)

VANDANA MAHESHWARI,KOLKATA vs. I.T.O.,WARD-49(2), KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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