ITAT Kolkata Judgments — March 2021

The Tribunal granted the assessee's application for withdrawal of the appeal. This was based on the assessee's compliance with the Vivad Se Vishwas Scheme and the issuance of a settlement certificate.

The Tribunal permitted the assessee to withdraw the appeal as the assessee had complied with the requirements of the Vivad Se Vishwas Scheme. The assessee was granted liberty to seek restoration if any issues arose with the certificate issuance.

The assessee sought to withdraw the appeal as they had opted to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020. The tribunal granted the permission for withdrawal.