Assessee is at liberty to recall order if there is non-acceptance of assessee's proposal to opt for VSVS,2020

Last updated: 06 March 2021
Quick Summary
The Income Tax Appellate Tribunal allowed an assessee to withdraw their appeal after they opted for the Vivad Se Vishwas Scheme, 2020. The tribunal stated that if the scheme proposal is not accepted by the competent authority, the assessee is free to apply for the recall of this withdrawal order. This ensures the assessee's right to pursue the appeal if the scheme fails.

Court :
ITAT Kolkata

Brief :
 This is an appeal preferred by the assessee against the order of Ld. CIT(A), Burdwan dated 08.03.2019 for AY 2015-16.

Citation :
ITA 1283/KOL/2019

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